1. Lummis, William Murrell † 1985 2nd Lt. · 2 Suffolk Regiment
2. Lumsdaine, Archibald Montague 2nd Lt. · 8 East Yorkshire Regiment
3. Lumsden, Thomas Staff Sgt. · 512 Horse Transport Company, Army Service Corps
4. Lund, Robert † 1917 L/Cpl. · 9 Leicestershire Regiment Arras Memorial, Bay 5
5. Lunnon, John David Kenyon 2nd Lt. · 11 Essex
6. Lupton, Basil Cautley Lt. · 1/7 Duke of Wellington's Regiment (West Riding)
7. Luxford, F.R. Pte. · Mechanical Transport Army Service Corps
8. Lyle, Norman Yates Lt. · 1 Royal Scots Fusiliers
9. Lynch, Mark Gunner · 234th Siege Battery R.G.A.
10. Lyon, Kenneth Capt. · Headquarters 29 Divisional Artillery, Royal Field Artillery
11. Lyon, Robert † 1916 Capt. · 5 Gorden Highlanders Thiepval Memorial, Pier and Face 15 B and 15 C.
12. Lyons, Percy
13. Lysons, James Pte. · 172 Labour Company

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