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| Name | Place born | Place enlisted | Residence | No. | Rank | Former unit | How died | Theatre | Date |
|---|---|---|---|---|---|---|---|---|---|
| Lakin, Samuel | Sedbergh, Westmorland | Carlisle, Cumberland | Currock, Cumberland | 15316 | Pte. | k.i.a. | F & F | 10 February 1917 | |
| Lamont, Thomas Robert | Penrith, Cumberland | Workington, Cumberland | Frankton, Shropshire | 15416 | Pte. | k.i.a. | F & F | 1 July 1916 | |
| Lanceley, James | Tarporley, Cheshire | Oswestry, Shropshire | 27865 | Pte. | (4617) Herefordshire Regiment | k.i.a. | F & F | 10 July 1917 | |
| Langton, Ralph | Manchester, Lancashire | Manchester | 260274 | Pte. | (35950) Liverpool Regiment | k.i.a. | F & F | 30 September 1917 | |
| Langton, Robert | Latham, Lancashire | Leeds, Yorkshire | Latham | 260232 | Pte. | (203294) Liverpool Regiment | k.i.a. | F & F | 1 October 1917 |
| Laughlin, Robert | Carlisle, Cumberland | 23467 | Pte. | d. | Home | 5 July 1917 | |||
| Law, Albert | Lancaster, Lancashire | Nelson, Lancashire | 263080 | Pte. | (3822) Westmorland and Cumberland Yeomanry | k.i.a. | F & F | 10 July 1917 | |
| Laws, Ernest Edward | Feltwell, Norfolk | Norwich, Norfolk | Feltwell | 33424 | Pte. | (6226) Middlesex Regiment | k.i.a. | F & F | 2 December 1917 |
| Lawson, George | Aspatria, Cumberland | Aspatria | Blennerhasset, Cumberland | 13648 | Pte. | k.i.a. | F & F | 1 July 1916 | |
| Lawson, John | Carlisle, Cumberland | Carlisle | 15462 | Pte. | k.i.a. | F & F | 1 July 1916 | ||
| Lawson, Thomas | Carlisle, Cumberland | Carlisle | 32681 | Pte. | k.i.a. | F & F | 25 November 1917 | ||
| Leach, John Norman | Nelson, Lancashire | Burnley, Lancashire | Morecambe, Lancashire | 35344 | Pte. | d.o.w. | F & F | 31 May 1918 | |
| Leck, Joseph William | Threlkeld, Cumberland | Kendal, Westmorland | Penruddock, Cumberland | 15354 | Pte. | d.o.w. | F & F | 14 July 1916 | |
| Lee, John Robert | Dearham, Cumberland | Maryport, Cumberland | Dearham | 23366 | Pte. | k.i.a. | F & F | 1 July 1916 | |
| Lee, Sam | Heywood, Lancashire | Bury, Lancashire | Heywood | 26997 | Pte. | k.i.a. | F & F | 10 July 1917 | |
| Leighton, James | Carlisle, Cumberland | Carlisle | 15274 | Pte. | d.o.w. | F & F | 10 September 1916 | ||
| Legood, Arthur Ernest | Bedingham, Norfolk | Bury St. Edmunds, Suffolk | 33247 | Pte. | d. | Home | 12 November 1917 | ||
| Lennon, George | Carlisle, Cumberland | Carlisle | Motherwell, Lanarkshire | 15270 | L/Cpl. | k.i.a. | F & F | 22 March 1916 | |
| Letch, Percy | Nevendon, Essex | Warley, Essex | Rainham, Essex | 28928 | Pte. | (32910) Essex Regiment | d. | Home | 7 November 1917 |
| Lewis, Albert Benjamin | Weeton Buzzard, Herefordshire | Hereford, Herefordshire | Lugwardine, Herefordshire | 27867 | Pte. | (4630) Herefordshire Regiment | d. | F & F | 3 August 1917 |
| Lewis, Albert Edward | Horwich, Lancashire | Manchester, Lancashire | 20216 | Pte. | d. | Home | 10 March 1916 | ||
| Lewis, Osborne Morgan | Workington, Cumberland | Workington | Barepot, Cumberland | 15264 | Pte. | k.i.a. | F & F | 1 July 1916 | |
| Lewis, Thomas | Hereford, Herefordshire | Ledbury, Herefordshire | 27777 | Pte. | (4372) Herefordshire Regiment | k.i.a. | F & F | 6 April 1917 | |
| Lightfoot, Edward | Dalston, Cumberland | Carlisle, Cumberland | Cummersdale, Cumberland | 13349 | Pte. | k.i.a. | F & F | 1 July 1916 | |
| Ling, John | Carlisle, Cumberland | Carlisle | 32301 | Pte. | k.i.a. | F & F | 31 March 1918 | ||
| Linney, Thomas Henry | Handsworth, Birmingham | Carlisle, Cumberland | 13313 | L/Cpl. | k.i.a. | F & F | 19 May 1917 | ||
| Little, Andrew | Carlisle, Cumberland | Carlisle | 19622 | Pte. | k.i.a. | F & F | 1 July 1916 | ||
| Little, Francis | Carlisle, Cumberland | Carlisle | 17584 | Pte. | k.i.a. | F & F | 5 June 1916 | ||
| Little, George | Langwathby, Cumberland | Appleby, Westmorland | Langwathby | 21491 | Pte. | d.o.w. | F & F | 5 July 1916 | |
| Little, George Edward | Flimby, Cumberland | Whitehaven, Cumberland | Saline, Fifeshire | 13760 | Pte. | k.i.a. | F & F | 11 February 1917 | |
| Little, Herbert | Kirklington, Cumberland | Carlisle, Cumberland | Crosby, Cumberland | 13296 | L/Cpl. | k.i.a. | F & F | 1 July 1916 | |
| Little, James | Clifton, Westmorland | Penrith, Cumberland | Langwathby, Cumberland | 19628 | L/Cpl. | d.o.w. | F & F | 16 April 1918 | |
| Little, John Alexander | Half Morton, Dumfriesshire | Carlisle, Cumberland | 19708 | Pte. | k.i.a. | F & F | 14 July 1916 | ||
| Little, Thomas | Carlisle, Cumberland | Carlisle | 15386 | Pte. | k.i.a. | F & F | 22 December 1917 | ||
| Lockwood, Clifford Frederick | Canewdon, Essex | Southend-on-Sea, Essex | Westcliffe-on-Sea, Essex | 28299 | Pte. | (32726) Essex Regiment | k.i.a. | F & F | 10 July 1917 |
| Logan, William Robert | Liverpool, Lancashire | Liverpool | 260234 | Pte. | (203118 Liverpool Regiment | k.i.a. | F & F | 25 November 1917 | |
| Lomas, James | Ashton-under-Lyne, Lancashire | Ashton-under-Lyne | 28951 | Pte. | (50162) Manchester Regiment | d.o.w. | F & F | 9 December 1917 | |
| Long, John Edward | Cockermouth, Cumberland | Cockermouth | Eaglesfield, Cockermouth | 14375 | L/Sgt. | k.i.a. | F & F | 18 November 1916 | |
| Lorimer, Robert | Carlisle, Cumberland | Carlisle | 13712 | CSM | k.i.a. | F & F | 18 November 1916 | ||
| Loughland, Joseph William Irving | Penrith, Cumberland | Penrith | 24826 | Pte. | k.i.a. | F & F | 18 November 1916 | ||
| Lowes, Christopher | Carlisle, Cumberland | Carlisle | 15396 | Pte. | k.i.a. | F & F | 2 December 1917 | ||
| Lowman, Joseph William | Bolton, Cumberland | Carlisle, Cumberland | Bullgill, Cumberland | 19564 | L/Cpl. | k.i.a. | F & F | 23 April 1917 | |
| Lowthian, Harry Wilfred | Plumpton, Cumberland | Carlisle | 19683 | L/Cpl. | (26513) Cheshire Regiment | k.i.a. | F & F | 1 July 1916 | |
| Lumsden, Allen Pearson | West Seaton, Cumberland | Workington, Cumberland | 15383 | Pte. | k.i.a. | F & F | 18 November 1916 |