| Lamport, William | 6139595 | L/Corporal | East Surrey Regiment |
| Lancaster, George Alan |
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L/Bombardier | Royal Artillery |
| Lane, John Thomas |
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| Latham, George |
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MRE | Royal Marines, HMS Manchester |
| Latimer, Ephain |
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| Law, Albert |
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Private | King's Own (Royal Lancaster) Regiment |
| Lawson, George | 3781212 | Private | Royal Fusiliers |
| Lalor, Dennis | 3856908 | Corporal | 2nd Battalion, Loyal (North Lancashire) Regiment |
| Laycock, Richard | 1559737 | Gunner | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| Lee, Edward B. |
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Private | Hampshire Regiment |
| Lee, Henry Talbot | 4396029 | Private | Yorkshire Regiment (Green Howards) |
| Lee, Morris | 2981881 | Private | Argyll and Sutherland Highlanders |
| Leslie, Clifford |
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Gunner | Royal Artillery |
| Lister, Clifford |
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Gunner | Royal Artillery |
| Little, William A. | 883906 | L/Bombardier | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| Livesey, John | 1893076 | Sapper | Royal Engineers |
| Lloyd, William Harold | 1111082 | Aircraftsman 2nd Class | Royal Air Force (Tengah) |
| Lockyer, A. | S/93652 | Driver | Royal Army Service Corps |
| Lomax, Frank |
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Gunner | Royal Artillery |
| Lord, John | 3443613 | L/Corporal | Lancashire Fusiliers |
| Lord, Harold |
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Private | Royal Corps of Signals (Hong Kong) |
| Lott, Richard H. | 221774 | Driver | Royal Army Service Corps |
| Lovett, Leslie |
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Private | Royal Corps of Signals |
| Lown, Harold G. |
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Corporal |
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| Lucas, John Kay | 3528788 | Sergeant | 1st Battalion, Manchester Regiment |
| Luttman, A. | 3241815 | Rifleman | Cameronians (Scottish Rifles) |
| Lynn, Jack H. | 1449888 | Gunner | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| Lynn, Joseph L. |
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Sergeant | Royal Army Medical Corps |