| Name | Place where born | Place enlisted | Rank | How died | Theatre of war | Date |
|---|---|---|---|---|---|---|
| Lakin, Samuel | Sedbergh, Westmorland | Carlisle (Currock, Carlisle) | 15316 Pte. | k.i.a. | F & F | 10/02/17 |
| Lamont, Thomas Robert | Penrith, Cumberland | Workington, Cumberland (Frankton, Shrops.) | 15416 Pte. | k.i.a. | F & F | 1 July 1916 |
| Lanceley, James | Tarporley, Cheshire | Oswestry, Shrops. | 27865 Pte. Formerly 4617 Hereford Regt. | k.i.a. | F & F | 10/07/17 |
| Langton, Ralph | Manchester | Manchester | 260274 Pte. Formerly 35950 L’pool Regt. | k.i.a. | F & F | 30/09/17 |
| Langton, Robert | Latham, Lancs. | Leeds (Latham) | 260232 Pte. Formerly 203294 L’pool Regt. | k.i.a. | F & F | 01/10/17 |
| Law, Albert | Lancaster | Nelson, Lancs. | 263080 Pte. Formerly 3822 W & C Yeo. | k.i.a. | F & F | 10/07/17 |
| Laws, Ernest Edward | Feltwell, Norfolk | Norwich (Feltwell) | 33424 Pte. Formerly 6226 Middx. Regt. | k.i.a. | F & F | 02/12/17 |
| Lawson, George | Aspatria, Cumberland | Aspatria (Blennerhasset, Cumberland) | 13648 Pte. | k.i.a. | F & F | 1 July 1916 |
| Lawson, John | Carlisle | Carlisle | 15462 Pte. | k.i.a. | F & F | 1 July 1916 |
| Lawson, Thomas | Carlisle | Carlisle | 32681 Pte. | k.i.a. | F & F | 25/11/17 |
| Leach, John Norman | Nelson, Lancs. | Burnley, Lancs. (Morecambe, Lancs.) | 35344 Pte. | d.o.w. | F & F | 31/05/18 |
| Leck, Joseph William | Threlkeld, Cumberland | Kendal, Westmorland (Penruddock, Cumberland) | 15354 Pte. | d.o.w. | F & F | 14/07/16 |
| Lee, John Robert | Dearham, Cumberland | Maryport, Cumberland (Dearham) | 23366 Pte. | k.i.a. | F & F | 1 July 1916 |
| Lee, Sam | Heywood, Lancs. | Bury, Lancs. (Heywood) | 26997 Pte. | k.i.a. | F & F | 10/07/17 |
| Leighton, James | Carlisle | Carlisle | 15274 Pte. | d.o.w. | F & F | 10/09/16 |
| Lennon, George | Carlisle | Carlisle (Motherwell, Lanark) | 15270 L/Cpl. | k.i.a. | F & F | 22/03/16 |
| Lewis, Albert Benjamin | Weeton Buzzard, Hereford | Hereford (Lugwardine, Hereford) | 27867 Pte. Formerly 4630 Hereford Regt. | d. | F & f | 03/08/17 |
| Lewis, Osborne Morgan | Workington, Cumberland | Workington (Barepot, Cumberland) | 15264 Pte. | k.i.a. | F & F | 1 July 1916 |
| Lewis, Thomas | Hereford | Ledbury, Hereford | 27777 Pte. Formerly 4372 Hereford Regt. | k.i.a. | F & F | 06/04/17 |
| Lightfoot, Edward | Dalston, Cumberland | Carlisle, Cumberland (Cummersdale, Cumberland) | 13349 Pte. | k.i.a. | F & F | 1 July 1916 |
| Little, Andrew | Carlisle | Carlisle | 19622 Pte. | k.i.a. | F & F | 1 July 1916 |
| Little, Francis | Carlisle | Carlisle | 17584 Pte. | k.i.a. | F & F | 5 June 1916 |
| Little, George | Langwathby, Cumberland | Appleby (Langwathby) | 21491 Pte. | d.o.w. | F & F | 05/07/16 |
| Little, George Edward | Flimby, Cumberland | Whitehaven, Cumberland (Saline, Fifeshire) | 13760 Pte. | k.i.a. | F & F | 11/02/17 |
| Little, Herbert | Kirklington, Cumberland | Carlisle (Crosby, Cumberland) | 13296 L/Cpl. | k.i.a. | F & F | 1 July 1916 |
| Little, John Alexander | Half Morton, Dumfries | Carlisle | 19708 Pte. | k.i.a. | F & F | 14/07/16 |
| Little, Thomas | Carlisle | Carlisle | 15386 Pte. | k.i.a. | F & F | 22/12/17 |
| Ling, John | Carlisle | Carlisle | 32301 Pte. | k.i.a. | F & F | 31/03/18 |
| Lockwood, Clifford Frederick | Canewdon, Essex | Southend-on-Sea, Essex (Westcliffe-on-Sea, Essex) | 28299 Pte. Formerly 32726 Essex Regt. | k.i.a. | F & F | 10/07/17 |
| Logan, William Robert | Liverpool | Liverpool | 260234 Pte. Formerly 203118 L’pool Regt. | k.i.a. | F & F | 25/11/17 |
| Lomas, James | Ashton-u-Lyne, Lancs. | Ashton-u-Lyne | 28951 Pte. Formerly 50162 Manch. Regt. | d.o.w. | F & F | 09/12/17 |
| Long, John Edward | Cockermouth, Cumberland | Cockermouth (Eaglesfield, Cockermouth) | 14375 L/Sgt. | k.i.a. | F & F | 18/11/16 |
| Lorimer, Robert | Carlisle | Carlisle | 13712 C.S.M. | k.i.a. | F & F | 18/11/16 |
| Loughland, Joseph William Irving | Penrith, Cumberland | Penrith | 24826 Pte. | k.i.a. | F & F | 18/11/16 |
| Lowes, Christopher | Carlisle | Carlisle | 15396 Pte. | k.i.a. | F & F | 02/12/17 |
| Lowthian, Harry Wilfred | Plumpton, Cumberland | Carlisle | 19683 L/Cpl. Formerly 26513 Ches. Regt. | k.i.a. | F & F | 1 July 1916 |
| Lumsden, Allen Pearson | West Seaton, Cumberland | Workington, Cumberland | 15383 Pte. | k.i.a. | F & F | 18/11/16 |