| Last Name | First Name | Company | Type of Marker | Condition | Cemetery | Address | Photo |
| Lakin | James C. | F | - | - | Lakin Cemetery | Big Hurricane Creek, Wayne County, WV. | |
| Lakin | John R. | C | - | - | ?? Cemetery | Gravette, Benton Co., AR | |
| Lambert | Hiram | F/D | Military | Good | Vanhoose Cemetery | Lawrence Co. KY | ![]() |
| Large | Samuel | K | Private | - | Elam Cemetery | Bays, Breathitt Co., KY | |
| Lawson | George W. | G/D | - | - | Pine Hill Cemetery | Louisa, Lawrence Co. KY | |
| Leffingwell | Dwight A. | E | Captain | Excellent | Ashland Cemetery | Ashland, Boyd Co. KY | |
| Lehman | Valentine | F | - | - | Ashland Cemetery Sec. 15 |
Ashland, Boyd Co. KY | |
| Lewis | Charles | F | - | - | Holly Cemetery | Mud Lick, off White Oak Greenup Co. KY |
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| Litteral | Fleming | F | - | - | B. Litteral Cemetery | Rt. 825, near Panthers Lick Creek Oil Springs, KY |
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| Litteral | James Wesley | I | - | - | Litteral Cemetery | Panthers Lick, Magoffin Co., KY | |
| Locke | John L. | F | - | - | Carbon Hill | Hocking Co. OH | |
| Locke | William | F | - | - | Bridgeway Cemetery | Wellston, Jackson Co. OH | |
| Lovejoy | Lafayette | C | Military | Good | Woodland Cemetery | Ironton, OH | Photo |