| LACEY JAMES ALBERT | 11903 | Pte | Coldstream Gds 2nd 1st Gds Div | |
| LAKELAND LEONARD | 201860 | Pte | RWF 16(S) 128 Bde 38 (Welsh) Div | |
| LAKELAND THOMAS HOWARTH | 2701 | Pte | 1/5th East Lancashire Regiment | |
| LAMB ALBERT | 862624 | Pte | 29th Canadians | |
| LAMMIN JAMES HENRY ORMAND | 13079 | Pte | E Lancs 1 103 Bde-34 Div | |
| LANCASTER JAMES ARTHUR | 265136 | Pte | KORLR 1 12 Bde-36(Ulster) Div | |
| LANCASTER JOHN | 10392 | Sgt | E Lancs 6(S)K-1 38 Bde-13(Western) Div | |
| LANCASTER JOHN | 11641 | Pte | E Lancs 6(S) K-1 38 Bde-13(Western) Div | |
| LANCASTER PAUL | 44101 | L/Cpl | SWB 2rd 87 Bde 29 Div (Former 46425 RWF | |
| LANCASTER RICHARD | 8372 | Pte | Lan Fus 2rd 12 Bde 4 Div | |
| LANCASTER WILLIAM OLIVER | 2/Lt | Manchesters 21st att 2rd.21(S) 6th City) Btn | ||
| LANDUCCI GEORGE LOUIS | Pte | 266226 | 5th Lincolnshire Regt | |
| LANE EDWARD | 35827 | Pte | Shropshire Lt Inf 3 & 1/4(Fof 4/17617 TR Bt) | |
| LANG RICHARD | 1043 | A/Cpl | Manchester R 3 (Reserve) Btn | |
| LANGHAM RICHARD | 18808 | A/Cpl | E Lancs 1 11 Bde-4 Div | |
| LANGTREE WILLIAM (served as Hargreaves) | 7164 | Pte | 1st East Lancashire Regiment | |
| LARKIN JOHN THOMAS | 18212 | Dvr | RFA No 2 Depot | |
| LATHAM EDWARD | 74675 | Dvr | RFA 11 Bty 15th Bde | |
| LATHAM ROBERT | 36559 | Pte | Leicester R 9(S)K-3 110 Bde 37 Div | |
| LATHAM SAMUEL | 134869 | Pte | RE 'Z' Special Coy | |
| LATHAM WILLIAM | 358116 | Pte | Liverpool Scottish 2/10th TF | |
| LAVELLE JOHN | 17751 | L/Cpl | Scottish Rifles 9th K-1 28 Bde-9Scot)Div | |
| LAVELLE JOSEPH | 16316 | Pte | Scottish Rifles 9th (S)K-1 28 Bde-9(Scot)Div | |
|
LAVIN JOHN | 16985 | Pte | E Lancs 7(S)K-2 56 Bde-19(Western)Div |
| LAW HERBERT HENRY | 20764 | Pte | Cold Gds 2 4th(Guards)Bde-2 Div | |
| LAW JAMES ALBERT | 33495 | Pte | KORLR 8(S)K-3 76 Bde-2 Div | |
| LAW JOHN | Lieut | RAF Training Sqdn 39 | ||
| LAW PERCY | 32463 | L/Cpl | King's(Shropshire Lt Inf)1 16 Bde-6 Div | |
| LAWLOR (LAWLER?) JAMES | 8553 | Pte | KRRC 4th 80 Bde 27 Div | |
| LAWSON ABRAHAM JUDSON | 28346 | Pte | E Lancs 2/4 and later 3rd | |
| LAWSON JOHN | 22187 | Pte | Labour Corps * | |
| LAWSON JOHN | 12969 | L/Cpl | E Lancs 7(S)K-2 56 Bde-19(Western) Div | |
| LAWSON THOMAS HAROLD | 82487 | Pte | Royal Fus 11(City of London R) 9 Bde 3 Div | |
| LAWSON WILLIE | 6787 | Sgt | Cameronians(Scot R) 11(S)K-3 Bde-26 Div | |
| LAWTON JAMES | 203953 | Pte | E York R 2/4 TF 189 Bde-63 Div | |
| LAYCOCK HARRY | 242873 | Pte | Lancs Fus 2/6 TF 197 Bde 66(2 E Lancs) Div | |
| LAYCOCK JAMES | 269275 | Pte | Kings Liverpool 1/7 * TF165 Bde-55(W Lan)Div | |
| LAYCOCK JOSEPH | 8828 | Pte | Lan Fus 2 12 Bde-4 Div | |
| LAYCOCK NORMAN | 23280 | L/Cpl | E Lancs 11(S) 94 Bde-31 Div | |
| LAYFIELD HAROLD | 19748 | Pte | E Lancs 2 25 Bde-8 Div | |
| LAYFIELD ROBERT (Served as Richards) | 13757 | Sgt | Scottish Rifles 10th | |
| LAYFIELD TOM | 34585 | Pte | Lan Fus 22(Reserve) Btn(12 Res Bde) | |
| LAYTHAM FRANK | 23145 | Pte | E Lancs 11(S)Pals 94 Bde-31 Div | |
| LEACH GEORGE | 34821 | L/Cpl | Lancs Fus 15th (S)(1st Salford)96 Bde-32 Div | |
| LEACH JOHN JAMES (real name Riley) | 27162 | Pte | Kings Liverpool Rgt | |
| LEACH WILLIAM | 380465 | Pte | Labour Corps 71(For 40338 Cheshire R) | |
| LEADER HERBERT WILLIAM | 203678 | Pte | Lan Fus 3/5 TF 177 Bde-66 Div | |
| LEAH EDGAR | 12018 | Pte | E Lancs 6th (S)K-1 38 Bde-13(Western)Div | |
| LEAH WILLIAM | 240855 | Pte | Lancs Fus 2/6th | |
| LEAT THOMAS | 17932 | A/Cpl | Berkshire R 8(S) K-3 1 Bde-1 Div | |
| LEAVER HARTLEY | 302370 | Pte | Manchesters 2/6 TF 199 Bde-66(2 E Lan)Div | |
| LEAVER JAMES | 33198 | Pte | LN Lancs 10th (S)K-3 112 Bde-22Div | |
|
LEAVER RICHARD | 201935 | Pte | KORLR 1/5 TF 166 Bde-55(W Lan)Div |
| LEDGARD JOHN WILLIAM | 40446 | Pte | Kings Shrop Lt Inf10 TF(Shrop & Cheshire Yeo | |
| LEE ALLAN | 37050 | Pte | Labour C 21 | |
| LEE CHARLES | 5086 | Pte | E Lancs 2 B Coy | |
| LEE ERNEST | Lieut | Duke of Wellingtons West Yorkshire Rgt | ||
| LEE FREDERICK | 52916 | Pte | 21st Manchester Regiment | |
| LEE HERBERT | 2267 | Pte | E Lancs 1/5 | |
| LEE JOHN | 16489 | Pte | Scotttish Rifles 10th (S) K-2 | |
| LEE JOHN | 57176 | Pte | Manchesters 1/6th | |
| LEE JOSEPH HENRY | 700197 | Gnr | RFA 'B'Bty 210 Bde-42 (E Lancs) Div | |
| LEE MICHAEL JAMES | 18366 | Sgt | E Lancs 2 24 Bde-8 Div | |
| LEE THOMAS (RICHARD ?) | 16959 | Pte | Border R 7(S)K-2 51 Bde 17(Northern)Div | |
| LEE WILLIAM | Ch/2179 S | Pte | RM 1st Hood Btn | |
| LEE WILLIAM HENRY | 453490 | Pte | Labour Corp 416(Former 30554 Kings L'Pool R) | |
| LEE WILLIE | 7828 | Pte | Lancs Fus 9th (S)K-1 34 Bde-11(Northern)Div | |
| LEEMING DAVID | 100305 | Pte | RAMC | |
| LEEMING FRED | 36848 | Pte | E Lancs 7th (S)K-2 56 Bde 19(Western) Div | |
| LEEMING HAROLD | 50254 | Pte | Liverpools 4th (Res)98 Bde 33 Div | |
| LEIGH HARVEY TUNSTILL | 2/Lieut | Lan Fus 17(S)(Bantam)Btn104 Bde 35 Div | ||
| LEIGHTON WALTER | 12625 | L/Cpl | E Lancs 8(S)K-3 112 Bde-37 Div | |
| LEMON JAMES | 3102 | CQMS | N Staffs 5th TF (Prince of Wales) | |
| LEMON PHILIP | 9161 | Cpl | R Irish Rifles 1st 25 Bde-8 Div | |
| LEMON WALTER | Sgt | Manchester R 1 | ||
| LEONARD ROBERT FORT | 31988 | Sgt | RFA 56 Bde-34 Div | |
| LEWIS ARTHUR ERNEST | 296968 | Dvr | RFA 94 Bty 18 Bde 6 Div(For 2397 D/108 Bde) | |
|
LEWIS JOHN | 240226 | Pte | E Lancs 2/5 TF 198 Bde 66(2 E Lan) Div |
| LEWIS THOMAS GREGORY | 18717 | Pte | E Lancs 1 D Coy 15 Plt 11 Bde 4 Div | |
| LEYLAND FRANCIS | 241655 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div | |
| LIEVESLEY JOHN ARTHUR | 473707 | Pte | London R 12(Rangers)For 1944 2rd London R | |
| LIGGING THOMAS | 27065 | Cpl | E Lancs 11(S)Pals 94 Bde 31 Div | |
| LIMB WILLIAM | 17522 | L/Cpl | E Lancs 2 24 Bde-8 Div | |
| LINDSAY HAROLD | 29110 | Pte | E Lancs 8th (S)K-3 112 Bde 37 Div | |
| LINFORD THOMPSON | 201684 | Cpl | RWF 16(S) 113 Bde-38(Welsh)Div | |
| LINGARD GEORGE | 6337 | Cpl | Kings L'Pool R 1/8 TF 165 Bde-55(W Lan)Div | |
| LINNEY NORMAN | 10099 | Pte | Auckland R 2rd New Zealand Army(11 Anzac) | |
| LINNEY THOMAS | 33090 | Dvr | ASC MT | |
| LISTER ALBERT | 240705 | Pte | E Lancs 2/5 TF 198 Bde 66(2 E Lan)Div | |
| LISTER ALBERT | 70030 | Gnr | RFA D Bty 75 Bde | |
| LISTER HAROLD | 203407 | Pte | E Lancs 2/4 TF 198 Bde 66(2 E Lan)Div | |
| LISTER JOHN | 240293 | Pte | E Lancs 9(S)K-3 65 Bde 22 Div | |
| LISTER JOHN WILLIAM | 14427 | Sgt | E Lancs 9(S)K-3 65 Bde 22 Div | |
| LITTLE FRED | 19920 | Pte | E Lancs 6(S) 38 Bde 13(Western)Div | |
| LIVERSEDGE THOMAS | 700254 | Dvr | RFA B/210 Burnley Bty 42 Div(The Devils Own) | |
| LIVESAY JESSE | 5823 | Pte | E Lancs 6(S)K-1 38 Bde 13(Western)Div | |
| LIVESEY WILLIAM ROBERT | 27836 | Pte | S Lan R 2 75 Bde 25 Div | |
|
LOCKETT FRED | S/11072 | Pte | Seaforth Hgds 1 7(Meerut)Div |
|
LOCKETT HOWARTH | 37168 | Pte | E Lancs 1/5 TF |
|
LOCKETT JOHN | 15574 | L/Cpl | E Lancs 11th (S)Pals 94 Bde 31 Div |
|
LOCKETT THOMAS WILLIAM | 1640 | Bandsman | E Lancs 1/5th TF 126 Bde-42(E Lan)Div |
| LOCKWOOD ALBERT | 5683 | Pte | E Lancs 2nd | |
| LOCKWOOD RALPH | 7394 | Pte | Duke of Wells 2(W Riding R) 13 Bde-5 Div | |
| LOCKWOOD ROBERT | 33629 | Pte | Lancs Fus. 10th | |
| LODER EDWIN | 31543 | Pte | Kings Shrop Lt Inf 7(S)K-3 | |
| LOFTHOUSE DAVID | 102540 | Pte | MGC 62nd Bttn (Infantry) * | |
| LOFTHOUSE ELISHA | 28550 | Pte | E Lancs 2 24 Bde 8 Div | |
| LONG SIDNEY | 5378 | Pte | E Lancs 2 24 Bde 8 Div | |
| LONG TOM | ||||
| LONGBOTTOM ALBERT | 47718 | Pte | Royal Scots Fus(8)K-3 77 Bde 26 Div | |
| LONGSTAFFE JOHN | 50365 | Pte | Suffolk Regt 9(S)K-3 71 Bde 24 Div | |
| LONGWORTH LEONARD | 18317 | L/Cpl | Border R 2 20 Bde-7 Div | |
| LOOSE CHARLES HENRY | 16926 | Pte | Shropshire Lt Inf 1 16 Bde-6 Div | |
| LORD CECIL | 25644 | Pte | Border R 7(S)K-2 51 Bde 17(Northern)Div | |
| LORD DAVID JAMES | S/8114 | Pte | Seaforth Hgds 8(S) 44 Bde-15(Scottish)Div | |
| LORD ERNEST | 40875 | Pte | E Lancs 1/5th TF 126 Bde 42 (E Lan)Div | |
| LORD FRED | 41165 | Pte | Loyal N Lan R 1/5TF 170 Bde 57(E Lan)Div | |
| LORD FREDERICK | 49726 | Pte | Lan Fus 23(S) 121 Bde 40(Bantam) Div | |
| LORD HAROLD | 5014 | L/Cpl | KORLR 1 12 Bde 4 Div Later 36(Ulster)Div | |
| LORD HENRY | 38851 | Pte | Yorkshire R 2 21 Bde 30 Div | |
| LORD HOWORTH | 27412 | Pte | Border R 8(S)K-3 75 Bde 25 Div | |
| LORD ISAAC | 203397 | Pte | Loyal N Lan R 2/4TF | |
| LORD ISAAC | 27186 | Pte | MGC (Inf) | |
| LORD JOHN | 3/1767 | Pte | KOYLI 2 13 Bde 5 Div | |
| LORD JOHN HENRY | 16548 | Pte | Scottish Rifles 10th (S)K-2 46 Bde 15 Div | |
| LORD JOHN JAMES | 11634 | Pte | E Lancs 6(S) | |
| LORD JOSEPH WILLIAM | 799517 | L/Cpl | 1 Central Ontario R(15 Batt Canadian Army) | |
| LORD LAW | 23487 | Pte | E Lancs 7th (S)K-2 56 Bde 19 Div | |
| LORD THOMAS | 63306 | Pte | RWF 1 22 Bde 7 Div | |
| LORD THOMAS | 9776 | Pte | Coldstream Gds 1(1 Gds)Bde 1 Div | |
| LORD WALTER | 436323 | Pte | 1 Central Ontario R 4th Canadians | |
| LORD WILLIAM | 37609 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| LORRIMER ALFRED | 240 | Pte | RAMC | |
| LOWDEN JOHN | 9083 | Pte | Lancs Fus | |
| LOWDEN STEPHEN | 12015 | Pte | E Lancs 6th (S)K-1 38 Bde 13(Western)Div | |
| LOWE ALEXANDER | 7699 | Pte | E Lancs 1st | |
| LOWE SIDNEY | 235472 | Pte | Lan Fus 1/5TF 125 Bde 42(E Lan)Div | |
| LOWE WALTER | 21278 | Pte | E Lancs 7th (S)K-2 56 Bde 19(Western)Div | |
| LOWE WILLIAM | 25425 | Pte | Liverpools 14 (S)K-3 65 Bde 22 Div | |
| LOYND WILLIAM | 4889 | Pte | E Lancs 2 24 Bde 8 Div | |
| LUMLEY GEORGE | 11562 | Pte | E Lancs 6th (S)K-1 38 Bde 13(Western)Div | |
| LUMLEY HERBERT | 70471 | Pte | Manchesters 22nd (S)(7th City) 91 Bde 7 Div | |
| LUND ROBERT | 36665 | L/Cpl | Leicester R 9(S)K-3 110 Bde 37 Div | |
| LUNN JOHN WILLIAM | 242713 | Pte | KORLR 1/5TF 85 Bde 28 Div | |
| LUPTON FRED KING | 31787 | Pte | Loyal N Lan R 10(S)K-3 112 Bde 22 Div | |
| LUPTON LEONARD DOBSON | 700503 | A/Bdr | RFA B/210 Bty 42(E Lan)Div | |
| LUPTON WILLIAM | 15689 | Pte | R Scots 4th | |
| LUTTMAN FREDERICK | 22075 | Pte | Canadian Army 10 Btn(Alberta R) | |
| LUTY WALTER | 13719 | Pte | Duke of Wells 11(S)K-4 89 Bde+3rd(Res)Bde | |
| LYNCH MICHAEL | 2770 | Pte | E Lancs 1/5TF 126 Bde 22(E Lan)Div | |
| LYNCH WILLIAM | 10586 | Pte | RWF 1 22 Bde 7 Div | |
| LYONS JOHN JOSEPH | 32495 | Pte | E Lancs 11(S) 94 Bde 31 Div | |
| LYONS W H | MZT/SR/27 | Pte | ASC |