Husband of Jennie M. Kewley, of 2, Duke’s Road, Douglas, Isle of Man. Formerly 204053, South Lancashire Regiment.

Son of Peter Kirkman, of 58, Pool Bank Street, Rhodes, Middleton, Lancashire.

Son of the late John and Martha Knowles.

Son of Mrs. Elizabeth Knowles; husband of Mrs. Ann Mather (formerly Knowles), of 434, Haydock Old Lane, Haydock, Lancashire.

Formerly 242161, East Surrey Regiment.

Son of Harry William and Alice E. Langstone, of 1, Stockland Road, Romford, Essex. His brother Frederick also fell. Formerly Driver T/3949, Royal Army Service Corps.

Son of William and Ann Elizabeth Lawler, of 22, Trafford Street, Chester, Cheshire. Formerly 27704, South Lancashire Regiment.

Son of Mrs. S. Newton (formerly Lee), of 32, Harcourt Road, Altrincham, Cheshire, and the late Fred Lee. Formerly 26929, Manchester Regiment.

Son of Mr. and Mrs. George Williamson Leech, of 12, Milton Street, Flowery Field, Hyde, Cheshire.

Son of William and Lillian F. Leeson, of 15, Preston Avenue, Newport, Monmouthshire.

Son of Charles and Mary Leigh, of II, Dean Street, Winsford, Cheshire.

Son of Mrs. E. Lever, of 27, Coral Street, Ardwick, Manchester, Lancashire. Formerly 13131, Lancashire Fusiliers.

Husband of Mrs. Lily Levison (nee Sullivan), of 12, Lyon Street, Wallgate, Wigan, Lancashire.

Son of William and Sarah Lloyd, of Troedyrhiw, Tredegar, Monmouthshire; husband of S. M. Lloyd, of 326, Slocan Street, South Vancouver, British Columbia, Canada.

Son of George William and Eliza Elizabeth Lockyer, of 7, Victoria Place, Decima Street, Bermondsey, Surrey. Formerly 028450, Royal Army Service Corps.

Son of Mary Loftus. Formerly WT/4/123198, Royal Army Service Corps.

Son of Alfred and Ellen Lomax, of 625, Didsbury Road, Heaton Mersey, Lancashire. Formerly Private 45551, South Lancashire Regiment.

Son of Wilkinson and Lily Lord, of 90, Marsden Road, Burnley, Lancashire.