| NAME | TOWN | DATE | PAGE | STATUS | PHOTO |
| Lackey, Ray, seaman 2nd class | Gastonia | 1943 Sept 27 | 9 | MIA | Yes |
| Lackey, Ray, seaman 2nd class | Gastonia | 1944 Jan 26 | 1 | MIA | No |
| Lackey, Ray, seaman 2nd class | 1944 Jan 27 | 8 | KIA | No | |
| Lacky, Ray, Seaman 2/c | 1944 Feb 2 | 9 | NEWS | Yes | |
| Lail, Julius L., Pfc. | 1944 Jan 27 | 12 | NEWS | Yes | |
| Lambert, Carl Thomas, S. Sgt. | 1946 February 7 | KIA | Yes | ||
| Laning, Ulysses W | 1944 Mar 8 | 10 | W | No | |
| Lash, Harry Evans | 1944 July 5 | 9 | W | Yes | |
| Lassiter, Dorcas Armstrong | 1944 Jan 28 | 12 | NEWS | No | |
| Lassiter, Dorcas Reep, Seaman 2/c | Gastonia | 1944 Jan 22 | 3 | NEWS | Yes |
| Lassiter, William, Jr., MMM 2/c | Florida | 1944 Jan 22 | 3 | NEWS | No |
| Lawallen, Harrill Cleve | 1943 Oct 11 | 3 | ENL | No | |
| Lawing, Dorman A., Sgt. | Lowell | 1943 Oct 13 | 10 | NEWS | Yes |
| Laws, Oscar B., Lt. | Gastonia | 1943 Sept 8 | 5 | Decorated | No |
| Laws, Oscar B., Lt. | Gastonia | 1943 Sept 20 | 1 | Decorated | Yes |
| Lawson, Capt. | 1944 Feb 2 | 2 | NEWS | No | |
| Lawson, W. D., Captain | 1943 Oct 15 | 2 | NEWS | No | |
| Lawson, W. D., Captain | 1943 Oct 20 | 2 | NEWS | No | |
| Lawson, W. D., Captain | Gastonia | 1944 Jan 22 | 2 | NEWS | No |
| Lazenby, Delbert T. | 1944 Feb 5 | 4 | NEWS | No | |
| Lazenby, Delbert, Lt. | 1943 Oct 8 | 5 | NEWS | No | |
| Lazenby, Delbert, Lt. | 1944 Jan 29 | 2 | NEWS | No | |
| Lazenby, Truett, Pfc. | 1943 Oct 7 | 6 | NEWS | No | |
| Leagan, Brady E., Cpl. | Gastonia | 1943 Oct 1 | 12 | NEWS | Yes |
| Leagan, Harry S., Sgt. | Gastonia | 1943 Oct 1 | 12 | NEWS | Yes |
| Ledford, Garland "Dutch", Sgt. | Dallas | 1943 Oct 11 | 3 | NEWS | No |
| Ledford, Herman, seaman 1st class | 1944 Jan 19 | 10 | NEWS | Yes | |
| Lee, Eulalah H. | 1944 Jan 28 | 1 | NEWS | No | |
| Lee, J. D., Cpl. | Gastonia | 1943 Oct 11 | 2 | NEWS | No |
| Leech, J. M., Sgt. | Gastonia | 1943 Oct 11 | 2 | NEWS | No |
| Leonhardt, Robert (Joe E.), Navy | West Gastonia | 1943 Oct 1 | 12 | NEWS | Yes |
| Lepper, Joe S., Cadet | 1943 Oct 11 | 2 | NEWS | No | |
| Lewis, Melbourne E Pvt. | 1944 Apr 11 | 8 | DNB | Yes | |
| Lieber, Howard, Pvt. | 1943 Oct 12 | 3 | NEWS | No | |
| Lindley, Charles N., Sgt. | Gastonia | 1943 Oct 23 | 7 | NEWS | Yes |
| Lineberger, Franklin W. | 1944 July 27 | 5 | W | No | |
| Lineberger, Fred R., Pvt. | 1943 Oct 23 | 5 | NEWS | Yes | |
| Lingerfelt, Paul, Jr., Pvt. | McAdenville | 1943 Sept 17 | 12 | NEWS | Yes |
| Little, Paul, Lt. | 1944 Jan 27 | 11 | NEWS | No | |
| Lockridge, Calvin Pressly, Pvt. | 1944 August 12 | 6 | KIA | No | |
| Long, Annie M. | Gastonia | 1944 Jan 28 | 1 | NEWS | No |
| Long, David E., Pvt. | McAdenville | 1944 August 7 | 9 | W | No |
| Long, David E., Pvt. | 1944 August 14 | 7 | W | Yes | |
| Long, David, Pvt. | 1944 Jan 22 | 2 | NEWS | No | |
| Long, Jethro D., Pvt. | East Gastonia | 1943 Oct 1 | 12 | NEWS | Yes |
| Long, John William, Jr., Pfc. | Gastonia | 1943 Oct 4 | 6 | NEWS | No |
| Long, Max D., Lt. | 1944 Jan 29 | 2 | NEWS | No | |
| Lowe, Bobby H. | 1943 Oct 23 | 5 | NEWS | Yes | |
| Lowery, James W., Pvt. | Lowell | 1944 Jan 19 | 10 | NEWS | Yes |
| Lundquist, H. Leonard, Captain | 1943 Sept 16 | 1 | DNB | Yes | |
| Lutz, Austin C., Pvt. | 1944 Jan 28 | 6 | NEWS | Yes | |
| Lutz, David P., Seaman 2nd class | Dallas | 1943 Oct 16 | 6 | NEWS | Yes |
| Lyles, John, Jr., Lt. | Richburg, SC | 1943 Sept 29 | 9 | NEWS | No |
| Lyman, Robert, Pvt. | 1943 Oct 4 | 6 | NEWS | No | |
| Lytton, Charles Robert | Gastonia | 1943 Oct 18 | 3 | ENL | No |
| Lytton, Coit B., Captain | 1944 Jan 29 | 2 | NEWS | No |
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