1. Lowen, Conrad Sgt. · Army Intelligence
2. Lowery, T. (?) Capt. · Chaplain to the Forces
3. Lowes, Cecil Aubrey † 1915 Pte. · 6 (London) Field Ambulance, Royal Army Medical Corps Brown's Road Military Cemetery, Festubert, I.B.20
4. Lowman, Russell William L/Cpl. · 1/16 London Regiment, Queen's Westminster Rifles
5. Lowrie (?), W. 2nd Lt. · York and Lancaster Regiment
6. Loyd, Henry Charles † 1973 Capt. · 2 Coldstream Guards
7. Luard, Charles E. Major · Norfolk Regt.
8. Luard, Edward B. Lt.-Col. · King's Shrops. Regt.
9. Luard, Frank W. Col. · Royal Marine
10. Luard, Katherine Evelyn ("Kate") † 1962 Sister · Queen Alexandra's Imperial Nursing Service Reserve Wickham Bishops (Essex)
11. Luard, Peter D. Lt. · 3rd Birmingham Regt
12. Luard, William Frank Col. · Royal Marine
13. Lubbock, George L/Cpl. · Royal Army Medical Corps attd. 4 Labour Battalion Royal Engineers
14. Lubovich, Mihail
15. Lucas, T.C.H. Lt. · Suffolk Regt. and R.F.C.
16. Lucas, Reginald Blockley † 1916 Capt. · Royal Army Medical Corps, attd. 7 Norfolk Regiment Thiepval Memorial, Pier and Face 4 C.
17. Lucas, Robert Stucley † 1962 Sapper · 3 Canadian Tunnelling Company
18. Ludovic, Fred. Bombardier · R.G.A.
19. Luff, W.V. Lt. · Army Service Corps
20. Lukin, Sir, Henry Timson
21. Lumley, F.W. Signaller · 5 Yorkshire Regiment
22. Lummis, William Murrell † 1985 2nd Lt. · 2 Suffolk Regiment
23. Lumsdaine, Archibald Montague 2nd Lt. · 8 East Yorkshire Regiment
24. Lumsden, Thomas Staff Sgt. · 512 Horse Transport Company, Army Service Corps
25. Lund, Robert † 1917 L/Cpl. · 9 Leicestershire Regiment Arras Memorial, Bay 5

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