Private 7/22737 James LACEY - Royal Inniskilling Fusiliers, 6th Bn.
Private 11178 Patrick LACEY - Royal Fusiliers, 9th Bn.
Private 6964 John LACY - Machine Gun Corps, 75th Coy.
Private GS/11084 Samuel LAIRD - Royal Fusiliers, 2nd Bn.
Corporal 240844 William LAIRD - South Lancashire Regiment, 2nd/5th Bn.
Battery Serjeant Major 50034 John LAMB - Royal Field Artillery, 33rd Bde.
Joseph LAMB - , Unidentified
Private 20949 Louis LAMBERT - South Lancashire Regiment, 11th Bn.
Private 300308 Harold Alfred LANCASTER - King's (Liverpool Regiment), 2nd/7th Bn.
J J LANE - , Unidentified
Private 12590 John William LANE - South Lancashire Regiment, 7th Bn.
Driver 92879 Thomas LANE - Royal Horse Artillery, 14th Army Bde. Ammunition Col.
Serjeant 94675 William Robert LANGFORD - Royal Engineers, 254th Tunnelling Coy.
Rifleman 240733 Herbert LANGLEY - South Lancashire Regiment, 1st/5th Bn.
Private 1809 James LANGLEY - Royal Fusiliers, 2nd Bn. 'Z' Coy.
Private 18403 John James LANGLEY - Highland Light Infantry, 12th Bn.
W LANGLEY - , Unidentified
Gunner 179591 Daniel LARGE - Royal Garrison Artillery, 101st Siege Bty.
Private 265668 Henry LARGE - Loyal North Lancashire Regiment, 1st/4th Bn.
Lance Corporal 20028 James LARGE - South Lancashire Regiment, 11th Bn.
Corporal 788 John LARGE - South Lancashire Regiment, 2nd Bn.
Corporal 10836 John LARKIN - South Lancashire Regiment, 6th Bn.
Serjeant 20577 John LARKIN - Canadian Infantry, 'D' Coy. 10th Bn.
Lance Corporal 14892 James LARVIN - Royal Dublin Fusiliers, 2nd Bn.
Gunner 280829 Joseph LATCHFORD - Royal Garrison Artillery, Anti-Aircraft Reserve Bde.
Lance Corporal 28361 Fred LATHAM - King's Own (Royal Lancaster Regiment), 1st Bn.
Private 22376 Henry LATHAM - South Lancashire Regiment, 2nd Bn.
Corporal 240518 William LATHAM - South Lancashire Regiment, 1st/5th Bn.
Private 14923 William LATHAM - King's (Liverpool Regiment), 12th Bn.
Corporal 60580 Martin Oswald LAVELLE - Royal Welsh Fusiliers, 9th Bn.
Corporal 11325 Michael LAVELLE - South Lancashire Regiment, 6th Bn.
Private 74143 George Fordham LAVENDER - Royal Field Artillery,
Private 19010 Edward LAVIN - Loyal North Lancashire Regiment, 2nd Bn.
Private 32297 John George LAVIN - Lancashire Fusiliers, 11th Bn. attd. 2nd/5th Bn.
Lance Corporal 22900 James LAW - East Lancashire Regiment, 7th Bn.
Private 32768 Michael LAWLESS - Cheshire Regiment, 8th Bn.
Sapper 430028 Francis Proctor LAWRENCE - Royal Engineers, 459th West Riding Field Coy.
Private 241862 George LAWRENSON - South Lancashire Regiment, 1st/5th Bn.
Rifleman 242999 Joshua LAWRENSON - South Lancashire Regiment, 1st/5th Bn.
Private 15807 William LAWRENSON - Border Regiment, 6th Bn.
Private 23438 Henry LAWSON - Royal Inniskilling Fusiliers, 7th Bn. 'A' Coy.
Corporal 7080 William LAWTON - Loyal North Lancashire Regiment, 3rd Bn.
Private 341754 Norman LAYCOCK - Royal Army Medical Corps, 2nd/1st West Lancs Field Amb.
Corporal 2558 Harry LEA - Gloucestershire Regiment, 6th Bn.
Private 21448 John LEA - Canadian Infantry (Alberta Regiment), 10th Bn.
Sapper 428124 John Horace LEA - Royal Engineers, 420th West Lancs Field Coy.
Private 11984 Peter LEA - South Lancashire Regiment, 6th Bn.
Sapper 51823 William LEA - Royal Engineers, 99th Field Coy.
Private 18176 Robert LEADBETTER - Loyal North Lancashire Regiment, 7th Bn.
Lance Corporal P/11164 Samuel LEADBETTER - Military Police Corps, Military Foot Police
Trimmer Thomas LEAHEY - Royal Navy, H.M.S. Haverford
Lance Corporal 2817 Arthur Leslie LEATHERBARROW - King's (Liverpool Regiment), 1st/10th Bn.
Robert LEAVER - King's (Shropshire Light Infantry), Unidentified
Private 24083 Victor LEAVER - King's Shropshire Light Infantry, 7th Bn.
Private S/4604 Edward LEDGER - Black Watch (Royal Highlanders), 8th Bn.
Private 11307 James LEDGER - South Lancashire Regiment, 6th Bn.
James LEDGER - Royal Navy, HMS 'Guildford Castle' (Hospital Ship) Unidentified
Private 17646 Joseph LEDWITH - South Lancashire Regiment, 2nd Bn.
A E LEE - , Unidentified
Sapper 428276 Albert LEE - Royal Engineers, 20th Depot Coy.
B A LEE - , Unidentified
Private 21467 John LEE - Coldstream Guards, 5th Reserve Bn.
Private 32180 Joseph Harold LEE - South Lancashire Regiment, 7th Bn.
Private 20930 George LEES - South Lancashire Regiment, 11th Bn.
Corporal 241117 James LEICESTER - South Lancashire Regiment, 2nd/5th Bn.
Serjeant 2107 Joseph LEIGH - South Lancashire Regiment, 1st/5th Bn.
Rifleman 45666 Ernest Walter LEIVESLEY - Royal Irish Rifles, London Regiment (London Irish Rifles)
Private 79771 John LEIVESLEY - King's (Liverpool Regiment), 23rd Bn.
Lance Corporal 21474 Harry LENTON - South Lancashire Regiment, 11th Bn.
Jas LEONARD - , Unidentified
Private 25598 John LEONARD - Highland Light Infantry, 18th Bn.
Private 8976 Thomas Henry LEONARD - Loyal North Lancashire Regiment, 2nd Bn.
Private 1707 Thomas Levi LEONARD - Royal Army Medical Corps, 3rd (West Lancs.) Field Amb.
Private 11536 Joseph Wilfred LEPP - King's (Liverpool Regiment), 1st Bn.
Private 13146 Edward LETHBRIDGE - Royal Dublin Fusiliers, 6th Bn. 'C' Coy.
Lance Corporal 20709 Thomas LETHBRIDGE - South Lancashire Regiment, 11th Bn.
Private 1704 Thomas George LEWINGTON - Royal Army Medical Corps, (Territorial Force)
Sapper 6649 Algernon Claude LEWIS - Royal Engineers, 1st Field Coy. West Lancs - Div.
Private 10879 David Arthur LEWIS - Royal Irish Regiment, 'B' Coy. 2nd Bn.
Private 37930 Ernest LEWIS - King's Own (Royal Lancaster Regiment), 1st Bn.
Private 242879 Hugh LEWIS - Royal Welsh Fusiliers, 2nd Bn.
Private 1703 John James LEWIS - Royal Army Medical Corps, 1st/3rd West Lancs Field Amb.
Serjeant 240524 Joseph LEWIS - South Lancashire Regiment, 1st/5th Bn.
Rifleman 2469 Thomas Henry LEWIS - South Lancashire Regiment, 1st/5th Bn.
Private 16407 Walter LEWIS - Lancashire Fusiliers, 18th Bn.
J W LEWLINGTON - , Unidentified
Rifleman 241592 James LEYLAND - South Lancashire Regiment, 2nd/5th Bn.
Private S/4091 John LEYLAND - Black Watch (Royal Highlanders), 1st Bn.
Lance Corporal 49402 John LEYLAND - Royal Inniskilling Fusiliers, 2nd Bn.
Private 20796 Peter LEYLAND - South Lancashire Regiment, 2nd/4th Bn.
Lance Corporal 6027 Stanley LEYLAND - (Queen Alexandra's Own Royal) Hussars, 19th
Private S/4194 Thomas LEYLAND - Argyll and Sutherland Highlanders, 11th Bn.
Private 22976 William LEYLAND - King's Own (Royal Lancaster Regiment), 8th Bn.
Civilian William LEYLAND - Civilian, RMS Lusitania.
G LIGHT - , Unidentified
Acting Bombardier 51797 John LIGHT - Royal Garrison Artillery, 83rd Coy.
Corporal 241072 William LIGHTFOOT - South Lancashire Regiment, 2nd/5th Bn.
William LIGHTFOOT - , Unidentified
Private 2740 Daniel LILLEY - South Lancashire Regiment, 2nd Bn.
Driver 2026 Owen LIPTROTT - Royal Field Artillery, 'A' Bty. 119th Bde.
Private 21961 John Percival LITCHFIELD - King's (Liverpool Regiment), 20th Bn.
Lance Corporal 10525 Herbert LITHERLAND - King's (Liverpool Regiment), 2nd Bn.
Private 240443 Thomas LITHERLAND - South Lancashire Regiment, 1st/5th Bn.
Rifleman 240334 William LITHERLAND - South Lancashire Regiment, 2nd/5th Bn.
Private 8013 Christopher LITTLE - King's (Liverpool Regiment), 1st Bn.
Private 9838 William John LITTLE - King's (Liverpool Regiment), 1st Bn.
Serjeant 11655 John LITTLER - South Lancashire Regiment, 7th Bn.
Second Lieutenant John Edward LITTLER - Lancashire Fusiliers, 11th Bn.
Pioneer 128866 Thomas LITTLER - Royal Engineers, 402nd Highland Field Coy.
Private 58300 Arthur LIVINGSTON - Northumberland Fusiliers, 36th Bn.
Private G/1312 Isaac LIVINGSTON - Royal Fusiliers, 8th Bn.
Private 2173 Peter LIVINGSTON - Royal Fusiliers, 2nd Bn.
Private 53780 Thomas LLEWELLYN - King's (Liverpool Regiment), 13th Bn.
Sapper 6698 Alfred John LLOYD - Royal Engineers, West Lancs Div.
George LLOYD - , Unidentified
Private 20855 James LLOYD - South Lancashire Regiment, 11th Bn.
Private 1366 William LLOYD - Loyal North Lancashire Regiment, 12th Bn.
Gunner 50079 Albert LOCKHART - Royal Horse Artillery, 'F' Bty. 14th Army Bde.
Lance Corporal 8191 Robert LOCKHEAD - Royal Engineers, 1/2ND W.L. DIV
Private 41773 Richard Charles Arthur LOGAN - South Wales Borderers, 2nd Bn.
J LOMAS - , Unidentified
Private 43474 Henry LOMAX - King's (Shropshire Light Infantry), 1st Bn.
Lance Corporal 25780 James LOMAX - King's (Liverpool Regiment), 18th Bn.
Corporal 341051 John LOMAX - Royal Army Medical Corps, (Territorial Force)
Serjeant 240953 John LONG - South Lancashire Regiment, 1st/5th Bn.
Private 39320 William Percy Cuddon LONG - South Lancashire Regiment, 1st/5th Bn.
Corporal 34485 Alfred Beaver LONGDEN - Loyal North Lancashire Regiment, 1st Bn.
Private 28033 Albert LONSDALE - South Lancashire Regiment, 2nd Bn
Lance Corporal 39780 Lewis LOSH - York and Lancaster Regiment, 1st Bn.
Lance Serjeant 2408 Frederick William LOVERIDGE - King's (Liverpool Regiment), 7th Bn.
Private 404393 Edward LOWCOCK - Canadian Infantry (Central Ontario Regiment), 3rd Bn.
Serjeant 240192 John LOWCOCK - South Lancashire Regiment, 1st/5th Bn.
Rifleman 240933 John William LOWCOCK - South Lancashire Regiment, 1st/5th Bn.
Company Serjeant Major 18881 Henry LOWE - King's (Liverpool Regiment), 12th Bn.
Driver 192652 James LOWE - Royal Engineers, 'F' Special Coy.
Private GS/11565 James LOWE - Royal Fusiliers, 6th Bn. 'A' Coy.
Private 234912 John Lingard LOWE - Canadian Infantry (New Brunswick Regiment), 44th Bn.
Private P/1360 Peter LOWE - Loyal North Lancashire Regiment, 1st/12th Bn.
Private 9410 Peter LOWE - Royal Fusiliers, 13th Bn.
Private 23597 Ralph LOWE - King's (Liverpool Regiment), 13th Bn.
Rifleman 1774 Robert LOWE - South Lancashire Regiment, 1st/5th Bn.
W H LOWE - , Unidentified
Able Seaman R/4062 William LOWE - Royal Naval Volunteer Reserve, Nelson Bn. R.N. Div
Serjeant 300306 William James LOWE - King's (Liverpool Regiment), 18th Bn.
Fireman and Trimmer John LOWERY - Mercantile Marine, S.S. Euterpe
Lance Corporal 12050 Patrick LOWERY - Northumberland Fusiliers, 8th Bn.
Private 242235 Thomas LUDLOW - South Lancashire Regiment,
Private S/19925 George LUNN - Black Watch (Royal Highlanders), 8th Bn.
Private 9259 Peter LUNT - South Lancashire Regiment, 1st Bn.
Private 16801 George Sephton LYDIATE - South Lancashire Regiment, 7th Bn.
LYNCH - , Unidentified
Private 242108 John LYNCH - South Lancashire Regiment, 1st/4th Bn.
Private 534342 Thomas LYNCH - Labour Corps,
Corporal 86135 William LYNCH - Royal Engineers, 179th Tunnelling Coy.
Private GS/11701 James LYNN - Royal Fusiliers, 10th Bn.
Rifleman 2240 John Edward LYNN - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 200677 Bernard LYNSKEY - South Lancashire Regiment, 1st/4th Bn.
Rifleman 4442 Edward LYON - South Lancashire Regiment, 1st/5th Bn.
Joseph LYON - , Unidentified
Private 202723 Mathew LYON - South Lancashire Regiment, 1st/4th Bn.
Rifleman 3410 Peter LYON - South Lancashire Regiment, 2nd/5th Bn.
Private 2016 Vincent David LYON - South Lancashire Regiment, 10th Bn.
Private 343967 Henry LYTHGOE - Labour Corps,