| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
 |  | LORD | CHARLES EDWARD | C E | Imperial Light Horse, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |
| | | LOSPER | FRED | F | Cape Corps | 1st | DAR ES SALAAM WAR CEMETERY | Tanzania | | 1917-07-08 |
| | | LOTTERING | GEORGE | G | Cape Corps | 1st | CAPE TOWN (MAITLAND) CEMETERY | South Africa | Western Cape | 1917-05-01 |
| | | LOURENCO | ANTONIE | A | Imperial Light Horse, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |
| |  | LOVELACE | REGINALD LEO | R L | South African Irish | 1st | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-23 |
| | | LOWE | CECIL DIXON | C D | Royal Natal Carbineers, S.A. Forces | 1st | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1942-06-08 |
| | | LOWE | ROGER LAWRENCE | R L | Imperial Light Horse, S.A. Forces | 1st | CATANIA WAR CEMETERY, SICILY | Italy | | 1942-12-02 |
| | | LUBBE | JOSEPH | J | Cape Corps | 1st | JERUSALEM WAR CEMETERY, Israel | Israel | | 1918-09-20 |
| | | LUGG | PERCY WINCHCOMBE | P W | Imperial Light Horse, S.A. Forces | 1st | HELIOPOLIS WAR CEMETERY | Egypt | | 1942-06-22 |
| | | LYNCH | THOMAS | T | Witwatersrand Rifles, S.A. Forces | 1st | JOHANNESBURG (WEST PARK) CEMETERY | South Africa | Gauteng | 1943-01-05 |