| Surname | Forename | Rank | Unit | Naval_Service |
| LOUGHLIN | James | Able Seaman | S.S. "Kennington" (London) | Mercantile Marine |
| LOUGHLIN | John | Able Seaman | S.S. "Leinster" (Dublin) | Mercantile Marine |
| LYNCH | Thomas | Stoker | H.M.S. "Hampshire" | Royal Navy |
| MACKEN | Thomas | Able Seaman | S.S. "Memphian" (Liverpool) | Mercantile Marine |
| MACKEY | John | Fireman | S.S. "Adela" (Dublin) | Mercantile Marine |
| MAGINN | J | Sailor | S.S. "Antinoe" (London) | Mercantile Marine |
| MAGUIRE | Thomas Patrick | Trimmer | S.S. "Halifax" (Halifax, Nova Scotia) | Mercantile Marine |
| MAHER | Henry | Trimmer | H.M. Drifter "Deliverer" | Royal Naval Reserve |
| MAHER | John Joseph | Private | Plymouth Battalion, Royal Navy Division | Royal Marine Light Infantry |
| MAHONY | Bernard | Stoker 1st Class | H.M.S. "Raglan" | Royal Navy |
| MANGAN | Frank | Fireman | S.S. "Adela" (Dublin) | Mercantile Marine |
| MANGAN | G | Wireless Operator | S.S. "Clangula" (Cork) | Mercantile Marine |
| MANGAN | John | Stoker | H.M.S. "Queen Mary" | Royal Naval Reserve |
| MANNING | Joseph Michael | Able Seaman | S.S. "Adela" (Dublin) | Mercantile Marine |
| MANNIX | James Francis | Boy 1st Class | H.M.S. "Viknor" | Royal Navy |
| MANSFIELD | James | Master | Kangaroo | Mercantile Marine |
| MARSHALL | George Patrick | Stoker 2nd Class | H.M.S. "Princess Irene" | Royal Navy |
| MATHEWS | James Joseph | Petty Officer | Drake Battalion, Royal Navy Division | Royal Naval Volunteer Reserve |
| McCABE | Thomas | Able Seaman | H.M.S. "Tornado" | Royal Navy |
| McCALLUM | Patrick | Able Seaman | S.S. "Adela" (Dublin) | Mercantile Marine |
| McCANN | Christopher | Boatswain (Bosun) | S.S. "Marie Leonhardt" (London) | Mercantile Marine |
| McCANN | John | Able Seaman | S.S. "Aylevarroo" (Limerick) | Mercantile Marine |
| McCANN | Joseph Leo | Cook | S.S "Asturian" | Mercantile Marine |
| McCANN | Pat | Leading Seaman | Nelson Battalion, Royal Navy Division | Royal Navy |
| McCARTHY | M | Deck Hand | H.M.S. "Pembroke" | Royal Naval Reserve |
| McCOMB | David | Chief Stoker | H.M.S. "Fox" | Royal Navy |
| McCORMICK | John Arthur Rice | Lieutenant | Nelson Battalion, Royal Navy Division | Royal Naval Volunteer Reserve |
| McDONNELL | James | Fireman and Trimmer | S.S. "Zent " (Belfast) | Mercantile Marine |
| McENROE | Hubert Joseph | Assistant Steward | S.S. "Pinegrove" (Glasgow) | Mercantile Marine |
| McENROE | Matthew | Stoker 2nd Class | H.M.S. "Princess Irene" | Royal Navy |
| McGEE | William | Seaman | H.M.S. "Goliath" | Royal Naval Reserve |
| McGILLIVRAY | Joseph | Petty Officer | H.M.S. "Louvain" | Royal Naval Reserve |
| McGRANE | Robert John | Gunner | | Royal Marine Artillery |
| McGRATH | Michael | Fireman | S.S. "Cork" (Dublin) | Mercantile Marine |
| McKENNA | Andrew | Seaman | H.M.S. "Bulwark" | Royal Naval Reserve |
| McKENNA | Cyril James | Second Mate | S.S. "Clan Murray" (Glasgow) | Mercantile Marine |
| McKENNA | James | Leading Seaman | S.V. "Olwen" | Royal Naval Reserve |
| McLOUGHLIN | Andrew | Able Seaman | S.S. "Reward" (Swansea) | Mercantile Marine |
| McLOUGHLIN | Chas | Fireman | S.S. "Tuscania" (Glasgow) | Mercantile Marine |
| McNAMARA | Michael | Trimmer | S.S. "Ausonia" (Liverpool) | Mercantile Marine |