| Surname | Given Names | Rank | Place | |
| LACEY | Gilbert John | Pte. | High Wycombe | Bucks |
| LACEY | William | Pte. | Merriott | |
| LAKE | Ernest Henry | Pte. | Barnstaple | |
| LAKE | Reginald Pearce | Pte. | Weston-super-Mare | |
| LALONDE | Lionel Victor Pollock | 2nd Lieut. | Weston-super-Mare | |
| LAMB | John William Herbert | Pte. | Midsomer Norton | |
| LAMBERT | George | Sgt. | Bath | |
| LAMBERT | Harry Walter | Sgt. | Shepton Mallet | |
| LAMPARD | John Frank | Pte. | Kensington | Middx |
| LANCASTER | Albert | Pte. | Louth | Lincs |
| LANCASTER | Albert Edward | Pte. | Worle | |
| LANCETT | Ernest | Pte. | New Tredegar | Glam. |
| LANE | Albert | L.-Corp. | St. George's | Warwick |
| LANE | Arthur Henry | Pte. | Highbridge | |
| LANE | Charles | Corp. | Coleford | |
| LANE | Ernest Joseph | Pte. | Long Itchington | Warwickshire |
| LANE | Henry James | Pte. | Newent | Glos |
| LANE | Henry Leonard | Pte. | Brixton | Surrey |
| LANE | James | Pte. | Bath | |
| LANE | Samuel | Pte. | Carmarthen | |
| LANE | Seth | L.-Corp. | Coleford | |
| LANE | William James | Pte. | Bath | |
| LANGDON | Frederick William | Corp. | Yeovil | |
| LANGDON | Thomas | Pte. | Bedminster | Bristol |
| LANGFORD | Benjamin | Pte. | Pitminster | |
| LANGFORD | Herbert | Pte. | Little London | Lincs. |
| LANGFORD | Robert Emmett | L.-Corp. | Battersea | Surrey |
| LANGFORD | William Benjamin | Pte. | Burrowbridge | |
| LANGLEY | Walter John | C.S.M. | Bedminster | Bristol |
| LANGRIDGE | Harold John | Pte. | Paulton | |
| LANGTON | Frank | Pte. | Arnesby | Leics |
| LANT | George | Pte. | Bethnal Green | Middx |
| LAPHAM | Ernest George | Pte. | Cloford | |
| LARCOMBE | Archibald Lionel | Sgt. | Chard | |
| LARCOMBE | Joseph | Pte. | Bath | |
| LARCOMBE | Walter | Pte. | Merriott | |
| LARDGE | William | Pte. | Birmingham | |
| LASBURY | Joseph Shepherd | Corp. | Oldland | Bristol |
| LAST | Edward Samuel | Pte. | Stoneham | Suffolk |
| LATIMER | Charles Arthur | Pte. | Poplar | Middx |
| LAURENCE | Herbert Harry | Pte. | Winchelsea | Surrey |
| LAVENDER | Edmund | Pte. | New Malden | Surrey |
| LAVER | George William | Sgt. | Neston | Wilts |
| LAVERICK | Norman | Pte. | Whitburn | Durham |
| LAW | Herbert | Sgt. | Southport | Lancs |
| LAWRENCE | Ernest Frederick | Pte. | Landport | Hants |
| LAWRENCE | Frederick | Pte. | Merriott | |
| LAWRENCE | Harry | Pte. | Merriott | |
| LAWRENCE | Thomas | Pte. | Willingdon | Eastbourne |
| LAWRENCE | William Alfred | Pte. | Illogan | Cornwall |
| LAWSON | Walter | Pte. | Vauxhall | Surrey |
| LAY | Ernest Thomas | Pte. | Marylebone | Middx |
| LAY | Percy Harold | Pte. | Coleford | |
| LE PETON | Desmond Alexander | 2nd Lieut. | ||
| LEACH | Herbert | Pte. | Rochdale | Lancs |
| LEACH | Robert George | Pte. | Battersea | Surrey |
| LEACH | Thomas | Pte. | Crewkerne | |
| LEACROFT | Ronald John Ranulph | Captain | Rowberrow | |
| LEADBETTER | Arthur | Pte. | Hanley | Staffs |
| LEAHY | Michael | Pte. | Cardiff | |
| LEAKER | William Henry | Pte. | Banwell | |
| LEAMON | Charles | Pte. | Boscombe | Hants |
| LEATE | Claude Ewart | Pte. | Torrington | Devon |
| LEATHERBY | Charles Reginald | Pte. | Taunton | |
| LEATHERLAND | Percy | Pte. | Leicester | |
| LEATHERLEY | William George | 2nd Lieut. | ||
| LECHE | Arthur Victor Carlton | 2nd Lieut. | Compton Bishop | |
| LEE | Arthur | Pte. | Tatworth | |
| LEE | George | Pte. | St. Martin's | Warwick |
| LEE | James Henry | Sgt. | West Ealing | Middx |
| LEE | John Walter | L.-Corp. | Yeovil | |
| LEE | Llewellyn | Pte. | Clawton | Devon |
| LEE | Narcot | L.-Corp. | Somerton | |
| LEEBROOK | William John | Pte. | Penygraig | Glam. |
| LEGG | John Thomas | Sgt., N. Som. Yeomanry | Weston-super-Mare | |
| LEGG | Albert John | Corp. | Charmouth | Dorset |
| LEGGATE | Samuel | Pte. | Wrangle | Lincs |
| LEIGH | Fred William | Pte. | Bridgwater | |
| LEIGH | George | Pte. | Theale | |
| LENTALL | William John | Pte. | Chard | |
| LENTHALL | Frederick William | Pte. | St. Simon's | Bristol |
| LESSEY | Frank Robert | Pte. | St. Agnes | Bristol |
| LESTER | Charles Edward | L.-Corp. | Bath | |
| LESTER | Joseph | Pte. | Clitheroe | Lancs |
| LETTS | John | Pte. | Stamford | Lincs |
| LEWER | John | L.-Corp. | Frome | |
| LEWIN | Cecil Charles Humphreys M.C. | Captain | Radstock | |
| LEWINGTON | Joseph Adolphus | Pte. | Limehouse | Middx |
| LEWINGTON | Neville | Pte. | Shirley | Hants |
| LEWIS | William Edward | Pte., N. Som. Yeomanry | Bath | |
| LEWIS | William Edward | Pte., N. Som. Yeomanry | Wraxall | |
| LEWIS | Egbert | Captain | Bath | |
| LEWIS | Ernest | Pte. | Bridgwater | |
| LEWIS | Frank | Pte. | Theale | |
| LEWIS | George | Pte. | Westbury | Glos |
| LEWIS | John | Sgt. | Y-Wern Aberfan | Glam. |
| LEWIS | John Emrys | 2nd Lieut. | ||
| LEWIS | Joseph | Pte. | Aberavon | Glam. |
| LEWIS | Reginald | Pte. | Bristol | |
| LEWIS | Samuel | Sgt. | Atherton | Lancs |
| LEWIS | William | Pte. | Kingswood | Bristol |
| LEWIS | William | Pte. | St. Jude's | Bristol |
| LEWIS | William | Pte. | Trealaw | Glam. |
| LEWIS | William Henry | Pte. | Yeovil | |
| LIBBY | William Henry | Pte. | Polperro | Cornwall |
| LIDDICOAT | Edwin John | Pte. | Enniscaren | Cornwall |
| LIDDLE | Herbert | Pte. | South Shields | |
| LIEBERT | Frederick A. C. | Capt., N. Som. Yeomanry | Charlton Musgrove | |
| LIFFORD | Albert Edwin | Pte. | Brixham | Devon |
| LILLEY | Maurice | Corp. | Wells | |
| LILLINGTON | Conrad Ivan | 2nd Lieut. | Weston-super-Mare | |
| LIMBOURNE | William | L.-Corp. | Treborough | |
| LINDSAY | Joseph | Pte. | Southampton | |
| LINDUS | Henry Charles | Pte. | Brockley Rise | Surrey |
| LINTHORN | Samuel John | Pte. | Marston Magna | |
| LIPPIATT | Frank | L.-Corp. | Nailsea | |
| LIPSCOMBE | Frederick | L.-Corp. | Dalston | Middx |
| LIPSCOMBE | Percy William | Pte. | Holmwood | Surrey |
| LITTLE | Herbert | Pte. | Clevelode | Worcs |
| LITTLEJOHNS | William John | Pte. | Inwardleigh | Devon |
| LIVETT | John William | Pte., N. Som. Yeomanry | Ashton | Birmingham |
| LIVINGS | John Francis | Pte. | Banwell | |
| LLEWELLYN | Henry Angus | Pte. | Weston-in-Gordano | |
| LLEWELLYN | Idwal | Pte. | Trelaw | Glam. |
| LLEWELLYN | James William J. | Sgt. | St. Philip's | Bristol |
| LLOYD | Albert Sidney | Corp. | Southend-on-Sea | |
| LLOYD | Arthur | L.-Corp. | Bedminster | Bristol |
| LLOYD | Bertram Lloyd | Pte. | Hampstead | Middx |
| LLOYD | Edward | Pte. | Bath | |
| LLOYD | Edwin | Pte. | Berriew | Montgom |
| LLOYD | Geoffrey Frederick Horatio | Pte. | Ellesmere | Salop |
| LLOYD | Humphrey Charles | Pte. | Wellington | Salop |
| LLOYD | John Henry | L.-Corp. | Rosebush | Pembroke |
| LLOYD | Jordan John | Pte. | Glyncorrwg | Glam. |
| LLOYD | William | Pte. | Bagillt | Flintshire |
| LOCK | Charles William | Pte. | St. Peter's | Glos |
| LOCK | James Henry | Pte. | Highgate | Middx |
| LOCK | John Walter | Pte. | Taunton | |
| LOCK | Mark | L.-Corp. | Martock | |
| LOCK | William | Pte. | Otterford | |
| LOCKETT | Walter John | Pte. | Ansford | |
| LOCKEY | Emest | Pte. | Carhampton | |
| LOCKYER | Berry Oliver | Pte. | Aller | |
| LODGE | Alfred | Pte. | Corsham | Wilts |
| LOFTIS | Henry Charles | Pte. | West Ham | Essex |
| LOMAS | Harry | Pte. | Shemeld | |
| LOMAX | John | Corp. | Bridgwater | |
| LONG | Arthur James | Pte., N. Som. Yeomanry | Mells | |
| LONG | Percie George Arthur | Pte., N. Som. Yeomanry | Bristol | |
| LONG | Charles | Pte. | Chard | |
| LONG | Edwin John | Pte. | Bath | |
| LONG | Ernest James | Pte. | St. Thomas | Bristol |
| LONG | Martin | Pte. | Glasgow | |
| LONG | William George | Pte. | Chard | |
| LONGHORNE | William Henry | L.-Corp. | St. George | Bristol |
| LONGMAN | Bert | Pte. | Bruton | |
| LONGMAN | George Ebeleigh | Pte. | Freshford | |
| LONNEN | Frank | Pte. | Cranborne | Dorset |
| LONSDALE | James Alfred | Pte. | Accrington | Lancs |
| LORAM | Frederick John | Pte. | Plymouth | |
| LORD | Robert Charles | Pte. | Devonport | |
| LOTON | Ernest | Pte. | Smethwick | Staffordshire |
| LOUNTON | Walter | Pte. | Milwall | Middlesex |
| LOVE | John | Pte. | St. Jude's | Bristol |
| LOVELESS | William | L.-Corp. | Ellesmere Port | Cheshire |
| LOVELL | Dudley | Pte. | Newport | Mon |
| LOVELL | William Henry | Pte. | St. Philip's | Bristol |
| LOVELL | William James | Pte. | Poole | Dorset |
| LOVERIDGE | Harry | Pte. | Liddiard Plan | Wilts |
| LOVERIDGE | Thomas Gill | A.-Sgt. | Axminster | |
| LOVETT | Cuthbert Hugh | Pte. | Torquay | |
| LOWE | Albert Arthur | Pte. | Southampton | |
| LOWE | Fred | Pte. | Denton | Lancs |
| LOWE | George Henry | Pte. | Birmingham | |
| LOWE | Reginald George | Pte. | Weymouth | |
| LOWMAN | Ernest Sidney | Pte. | Montacute | |
| LOXTON | Francis Willoughby | Corp. | Yeovil | |
| LUCK | Harry Percival | Pte. | Watchet | |
| LUCKETT | Horace John | Pte. | Chatham | |
| LUCKMAN | William | Pte. | Christchurch | Hants |
| LUFF | Reginald Herbert | Pte. | Langton-Long | Dorset |
| LUFFMAN | Ernest John | Pte. | Yeovil | |
| LUGG | Herbert | Pte. | Winkleigh | Devon |
| LUKINS | John | Pte. | Bishopsworth | |
| LUMBARD | William | Pte. | South Petherton | |
| LUSH | Walter | Pte. | Birmingham | |
| LUXON | Reginald | Pte. | Exeter | |
| LUXTON | Thomas Stephen | |||