| Surname | Forename | Rank | Unit | Born | Resided |
| LONGMORE | Henry | Able Seaman | S.S. "Leinster" (Dublin) | Born at Dún Laoghaire | |
| LONGMORE | Joseph | Private | Royal Dublin Fusiliers | Born Dublin | |
| LORD-FLOOD | James Joseph Aloysius | Surgeon | H.M.S. "Anchusa" | | |
| LORE | Prosper James | Lance Corporal | Royal Army Service Corps | Born Dublin | Resided Bristol |
| LOTAN | William Desmond Guthrie | Second Lieutenant | Royal Flying Corps | | |
| LOUGHLIN | James | Able Seaman | S.S. "Kennington" (London) | | |
| LOUGHLIN | John | Able Seaman | S.S. "Leinster" (Dublin) | Born at Dún Laoghaire | |
| LOUGHRAN | Francis | Private (Lance Corporal) | Royal Irish Regiment | Born Drumcondra, Co. Dublin | |
| LOUGHREY | Hugh | Rifleman | Royal Irish Rifles | Born Longford | Resided Dublin |
| LOVE | Charles | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOVE | Frederick | Private | Royal Irish Regiment | Born St. Paul's, Dublin | |
| LOVE | Walter | Private | Royal Munster Fusiliers | Born Chiswick, Middx. | Resided Dublin |
| LOVEGROVE | Francis Harry Gray | Gunner | Royal Horse Artillery and Royal Field Artillery | Born Dublin | |
| LOVELL | John | Private | Connaught Rangers | Born Dublin | Resided Dublin |
| LOVETT | James | Private | Household Cavalry and Cavalry of the Line (including Yeomanry) | Born St. Kevins, Dublin | Resided Dublin |
| LOWARY | Edward | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOWE | John | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOWE | Joseph | Second Lieutenant | Royal Dublin Fusiliers | | |
| LOWEN | Charles | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOWTH | William | Private | Royal Dublin Fusiliers | Born Dublin | Resided Dublin |
| LUCAS | Alexander | Lance Corporal | Royal Dublin Fusiliers | Born Dublin | |
| LUCAS | Thomas | Private | Royal Dublin Fusiliers | Born Dublin | |
| LUDLOW | Andrew | Private | Royal Dublin Fusiliers | Born Dublin | |
| LUGER | Arthur | Captain | 1st Battalion, Leinster Regiment | | |
| LUMSDEN | Michael | Private | Royal Dublin Fusiliers | Born Blackrock, Co. Dublin | Resided Blackrock |
| LYBURN | Edward | Private | Royal Warwickshire Regiment | Born Dun Laoghaire, Dublin | Resided Paddington, London, W. |
| LYNAM | Thomas | Private | Royal Dublin Fusiliers | Born Laragh, Kilcock, Co. Kildare | Resided Dublin |
| LYNCH | Thomas | Stoker | H.M.S. "Hampshire" | | |
| LYNCH | Francis William | Second Lieutenant | Connaught Rangers | Born Dublin | |
| LYNCH | Joseph Edward | Captain | 10th Battalion, Yorkshire Regiment | | |
| LYNCH | Benjamin | Lance Corporal | Prince of Wales's Leinster Regiment (Royal Canadians) | Born Dublin | |
| LYNCH | Denis | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | Henry | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | Hugh | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | James | Private | Royal Dublin Fusiliers | Born Inchicore, Dublin | Resided Inchicore |
| LYNCH | James | Sergeant | Royal Irish Rifles | Born Baldoyle, Co. Dublin | |
| LYNCH | James | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | John | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | John | Sapper | Corps of Royal Engineers | Born Dublin | |
| LYNCH | John | Rifleman | Royal Irish Rifles | Born Clonskeagh, Co. Dublin | |
| LYNCH | John | Private | Princess Victoria's (Royal Irish Fusiliers) | Born Crumlin, Co. Dublin | Resided Crumlin |
| LYNCH | John | Private | Prince of Wales's Leinster Regiment (Royal Canadians) | Born Dublin | |
| LYNCH | John | Rifleman | Royal Irish Rifles | Born Dublin | |
| LYNCH | John | Rifleman | Royal Irish Rifles | Born Dublin | |
| LYNCH | Joseph | Rifleman | Royal Irish Rifles | Born Dublin | |
| LYNCH | Joseph | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | Martin | Acting Corporal | Connaught Rangers | Born Dundrum, Co. Dublin | Resided Rotherhithe, S.E. |
| LYNCH | Michael | Private | Royal Dublin Fusiliers | Born Dublin | |
| LYNCH | Owen | Private | Northamptonshire Regiment | Born Dublin, Ireland | |
| LYNCH | Owen | Private | Household Cavalry and Cavalry of the Line (including Yeomanry) | Born Sandymount, Dublin | Resided Dublin |