| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
| | LEHMAN | ROBERT WALTER | R W | First City/Cape Town Highlanders, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1945-04-16 |
| | LEN | AARON | A | Imperial Light Horse/Kimberley Regiment, S.A.Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-09-18 |
| | LESSELS | JOSEPH | J | Imperial Light Horse/Kimberley Regiment, S.A.Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-10-04 |
| | LIEBENBERG | MINNAAR | M | First City/Cape Town Highlanders, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1945-04-16 |
| | LIEBMANN | HERMAN ALBERT | H A | Natal Mounted Rifles, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1945-04-10 |
| | LOCKHART-ROSS | KEITH | K | Imperial Light Horse/Kimberley Regiment, S.A.Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-10-26 |
| | LOTHIAN | JOHN WILLIAM | J W | First City/Cape Town Highlanders, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-10-13 |
| | LOUW | FELIX de la REY | F D L R | Witwatersrand Rifles/Regiment de la Rey, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-10-13 |
| | LUDIK | PIETER ALBERTUS | P A | Witwatersrand Rifles/Regiment de la Rey, S.A. Forces | | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-10-13 |
| | LUDWIG | IVAN BERTRAM | I B | Imperial Light Horse/Kimberley Regiment, S.A.Forces | "A" Coy. | CASTIGLIONE SOUTH AFRICAN CEMETERY | Italy | | 1944-09-24 |