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

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