| Lacey, Charles | 1053999 | Warrant Officer Class 2 | Royal Artillery |
| Lacy, Clifford | 173283 | Flying Officer | 49 Squadron, Royal Air Force (VR) |
| Lambert, Joseph | 3382499 | Sergeant | 8th Battalion, East Lancashire Regiment |
| Lancaster, George John |
3460708
|
Private | 8th Battalion, East Lancashire Regiment |
| Lancaster, William | 2181479 | Private | Pioneer Corps |
| Land, Patricia |
-
|
Civilian | Civilian |
| Langton, James Willis | 1779960 | Gunner | 69 Battery, 21 Lt AA Regiment, Royal Artillery |
| Latham, Fred | 3527467 | L/Corporal | 1st Battalion, Manchester Regiment |
| Law, Albert | 3389723 | Private | 1st Battalion, Kings Own Royal Lancaster Regiment |
| Law, William | 13057741 | Pioneer | Pioneer Corps (attached Royal Engineers) |
| Lawless, Frank | 2658793 | Guardsman | 2nd Battalion, Coldstream Guards |
| Lawson, Eric | 982063 | Gunner | 149 (Lancs Yeomanry) Anti-tank Regt, Royal Artillery |
| Lay, Henry F David | 987264 | Flight Sergeant | 158 Squadron, Royal Air Force (V R) |
| Layfield, Alan | T/182922 | Driver | 53 Logistics Brigade, R A S C |
| Leach, Thomas |
-
|
Donkeyman | Merchant Navy SS Barbara Marie |
| Leadbetter, Alfred | 7880512 | Corporal | 4th Royal Tank Regiment (RAC) |
| Leaver, Clifford | D/KX 128173 | 2nd Class Stoker | Royal Navy HMS Repulse |
| Leaver, Dennis Kennedy | 748367 | Flight Sergeant | 254 Squadron, Royal Air Force (VR) |
| Leaver, Neville | 993219 | Sergeant | Royal Air Force (VR) |
| Leaver, Noel Stanley | 1642074 | Officer Cadet | Royal Artillery |
| Lee, Derek | D/JX 419274 | Able Seaman | Royal Navy HMS Kite |
| Lee, Thomas | 3534698 | Private | 1st Battalion, Manchester Regiment |
| Leeming, Jack | P/MX 111319 | Sick Berth Attendant | Royal Navy HMS Victory |
| Leigh, Amy | 2079182 | Leading Aircraftswoman | Women's Auxiliary Air Force |
| Leigh, Lawrence | 2066717 | Sapper | Royal Engineers |
| Lewis, Harry | 1080678 | Sergeant | 156 Squadron, Royal Air Force |
| Lewis, James Richard |
3451015
|
Private
|
7th Battalion, Devonshire Regiment |
| Lewis, Victor A E | 78776044 | L/Corporal | 1st King's Dragoon Guards (RAC) |
| Lidington, William H | P/J 80117 | Leading Telegraphist | Royal Navy HMS Petrel |
| Liffman, Gywnne |
-
|
Signalman | Royal Corps of Signals |
| Lister, Albert Patrick | 5503928 | Private | 5th Battalion, Hampshire Regiment |
| Lister, John Longworth | 3596669 | Private | 5th Battalion, Seaforth Highlanders |
| Lister, Walter | 3461093 | Fusilier | 11th Battalion, Lancashire Fusiliers |
| Lochart, John Avery | 2982682 | Corporal | 8th Battalion, Argyll & Sutherland Highlanders |
| Loder, Douglas Henry | 165014 | Flying Officer | 62 Squadron, Royal Air Force (VR) |
| Long, Fred | 3658114 | Private | 1st Battalion, East Lancashire Regiment |
| Lord, Albert | T/255451 | Driver | Royal Army Service Corps |
| Lord, Edmund | 842951 | Gunner | 27 Field Regiment, Royal Artillery |
| Lord, James |
-
|
Wireless Operator | Merchant Navy SS Balmoral |
| Lord, James | D/JX 161659 | Leading Telegraphist | Royal Navy, HMS Submarine P311 |
| Lord, Joseph William | 3912869 | Gunner | 311 Battery, 9 Lt AA Regiment, Royal Artillery |
| Lord, Patrick Thomas | 3597899 | Cpl | 1st Battalion, Shropshire Light Infantry |
| Lupton, Jack |
790017
|
Gunner | 15 Battery 6 HAA Regiment, Royal Artillery |