1. Lidstone, Frederick Bartlett Pte. · 7 Duke of Cornwall's Light Infantry, 61 Brigade, 20 Division
2. Liebig, Frank L/Cpl. · 4 Infantry Labour Company, Middlesex Regiment
3. Liefooghe, Charles
4. Liefooghe, Gilbert
5. Liefooghe, Joseph
6. Liggins, Lance C. Pte · Leicestershire Regt.
7. Lightowler, Percy † 1917 Pte. · 8 Duke of Wellington's (West Riding Regiment) Wimereux Communal Cemetery, VI. E. 6A.
8. Lilley, T.G. 2nd Lt. · 43 Brigade, 6 Duke of Cornwall's Light Infantry
9. Lilley, Charles Cpl. · 10 Corps Signals
10. Lilley, Frederick ("Fred") Pte. · 7 West Yorkshire Regiment
11. Lillico, George Robert
12. Lillis, Harold Patrick
13. Lincoln, Robert Flight-Sergt. · R.A.F.
14. Lindars, Walter St. John Chaplain to the Forces
15. Lindle, T. Capt. · 2 Durham Light Infantry
16. Lindley, W.M. Lt. · Royal Engineers, Signallers 18 Infantry Brigade
17. Lindsay, Robert Leiper
18. Link, F.G. Gunner · 141 Heavy Battery, Royal Garrison Artillery
19. Linsby, R.J.(?) 2nd Lt. · Royal Field Artillery
20. Linsley, R.J.H. 2nd Lt. · Royal Field Artillery
21. Linton, Stanley Fox Capt. · 3 Northumbrian Field Ambulance, R.A.M.C.
22. Lipman, Allan Pte. · Middlesex Regiment
23. Lisher ?, W.F(?)G(?). Capt. · 1 (?) Royal Fusiliers
24. Lister, John † 1915 Pte. · 1/6 West Yorkshire Regiment Ypres (Menin Gate) Memorial, panel 21
25. Lister, Matthew William † 1917 Capt. · 9 South Staffordshire Regiment Dickebusch New Military Cemetery Extension, II.C.9

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