| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
| | LAMB | JOHN | J | Royal Engineers | 179th Coy. | DOZINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-17 |
| | LAWRENCE | ROLAND JOHN | R J | South African Infantry | 3rd Regt. | DOZINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-15 |
| | LAWTHER | JACK | J | South African Infantry | 1st Regt. | NINE ELMS BRITISH CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-09-20 |
| | LEE | CHARLES | C | South African Infantry | 1st Regt. | LIJSSENTHOEK MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1918-04-28 |
| | LONG | ROBERT JAMES OLIVER | R J O | South African Infantry | 2nd Regt. | MENDINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-09-24 |
| | LOUBSER | ALBERT JOHANNES | A J | South African Infantry | 1st Regt. | DOZINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-17 |
| | LOWE | HARRY | H | South African Infantry | 1st Regt. | DOZINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-30 |
| | MACKAY | JAMES IVAN | J I | Royal Flying Corps | 70th Sqdn. | LIJSSENTHOEK MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-05 |
| | MAGWE | ANTHONY | A | South African Infantry | 3rd Regt. | MENDINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-10-01 |
| | MARNER | CLARENCE EDWARD | C E | South African Infantry | 4th Regt. | MENDINGHEM MILITARY CEMETERY | Belgium | Poperinge, West-Vlaanderen | 1917-09-24 |