| # | Last Name | First Name | Initials | Rank | Regiment | Grave Ref | Date of Death |
|---|---|---|---|---|---|---|---|
| 22306 | Saunders | William | W | Fireman | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 |
| 22207 | Samuel | Ernest Alexander | E A | Assistant Steward | S.S. Lulworth Hill (London) | Panel 66. | 1943-03-19 |
| 22201 | Sampson | Robert | R | Fireman and Trimmer | S.S. Coast Wings (London) | Panel 31. | 1940-09-27 |
| 21818 | Rose | Anthony Robert | A R | Third Officer | M.V. Congella (London) | Panel 31. | 1943-10-24 |
| 21740 | Rogers | Anthony P | A P | Fireman | S.S. Ceramic (Southampton) | Panel 26. | 1942-12-06 |
| 21656 | Robertson | William Lewis Thorton | W L T | Third Officer | S.S. City of Pretoria (London) | Panel 30. | 1943-03-03 |
| 21578 | Roberts | Francis Johannes | F J | Sailor | S.S. Amarylis (Panama) | Panel 6. | 1942-12-02 |
| 21410 | Richard | George Alexander | G A | Second Engineer Officer | S.S. Clan MacTavish (Glasgow) | Panel 30. | 1942-10-08 |
| 21188 | Rawson | Henry | H | Pilot 1st Class | Lighthouse and Pilotage Authorities | Addenda Panel. | 1917-12-28 |
| 21167 | Ratter | James | J | Greaser | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 |
| 20974 | Rajagopal | S | Fireman and Trimmer | S.S. Terlings (London) | Panel 106. | 1940-07-21 | |
| 20674 | Pretorius | Rudolf William Jacobus | R W J | Sailor | S.S. Fircrest (London) | Panel 49. | 1940-08-25 |
| 20403 | Plaatjes | Howard | H | Fireman and Trimmer | S.S. Sabor (London) | Panel 90. | 1943-03-07 |
| 20380 | Pitt | Douglas Hartwell | D H | Fireman | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 |
| 20176 | Phillips | Jackie | J | Fireman and Trimmer | S.S. Sabor (London) | Panel 90. | 1943-03-07 |
| 20185 | Phillips | W | Greaser | Mercantile Marine | 1917-11-30 | ||
| 20041 | Petersen | Andrew | A | Fireman and Trimmer | S.S. Sylvia de Larrinaga (Liverpool) | Panel 105. | 1942-08-14 |
| 20020 | Peters | Frank | F | Engineer's Steward | Mercantile Marine | 1917-07-19 | |
| 19757 | Paton | John Fearn | J F | Steering Engineer | Mercantile Marine | 1915-05-07 | |
| 19704 | Parsons | Lionel Hillier | L H | Fireman | S.S. Surrey (London) | Panel 104. | 1942-06-10 |
| 19663 | Parker | Stuart Crawford | S C | Deck Hand | S.S. Balmore (Glasgow) | Panel 13. | 1940-11-12 |
| 19625 | Pangle | Harold | H | Fireman and Trimmer | S.S. Empire Stevenson (South Shields) | Panel 45. | 1942-09-13 |
| 19598 | Palmer | Dudley Sydney | D S | Ordinary Seaman | S.S. Clarissa Radcliffe (London) | Panel 31. | 1943-03-09 |
| 19172 | Oates | John Gerald Beveridge | J G B | Master | H.M. Telegraph Ship Alert. | Panel 4. | 1945-02-24 |
| 18909 | Noel | John | J | Fireman and Trimmer | S.S. Jose de Larrinaga (Liverpool) | Panel 59. | 1940-09-07 |
| 18911 | Noel | Philip James | P J | Fireman and Trimmer | S.S. British Monarch (Glasgow) | Panel 20. | 1940-06-19 |
| 18332 | Nash | Frederick Barrett | F B | Fourth Officer | Mercantile Marine | 1918-03-04 | |
| 18292 | Naidoo | Mitchell | M | Fireman | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 |
| 18280 | Nadasen | Subben | S | Scullion | S.S. Llandaff Castle (London) | 1942-11-30 | |
| 18163 | Mutch | George Wiseman | G W | Ordinary Seaman | S.S. White Crest (Newcastle-on-Tyne) | Panel 119. | 1942-02-24 |
| 18131 | Murray | Thomas McCall | T M | Electrician | M.V. Warwick Castle (London) | Panel 117. | 1942-11-14 |
| 17497 | Morris | Harry Albert | H A | Fireman and Trimmer | S.S. Lackenby (West Hartlepool) | Panel 62. | 1943-01-25 |
| 16767 | Mitchell | A T | Fireman and Trimmer | S.S. Abukir (London) | Panel 2. | 1940-05-28 | |
| 16603 | Midgley | John George | J G | Second Engineer Officer | M.V. California Star (London) | Panel 22. | 1943-03-04 |
| 16519 | Meyers | Joseph | J | Fireman and Trimmer | S.S. Empire Kestrel (London) | Panel 42. | 1943-08-16 |
| 16483 | Meyer | John Alfred | J A | Able Seaman | M.V. Henry Stanley (Liverpool) | Panel 56. | 1942-12-07 |
| 16441 | Metcalfe | Harry Sycamore | H S | Engineer Officer | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 |
| 15939 | McDONALD | J R | Ordinary Seaman | S.S. Nova Scotia (Liverpool) | Panel 74. | 1942-11-28 | |
| 15865 | McCLUGHAN | Robert Cecil Thomas | R C T | Able Seaman | S.S. Cerinthus (London) | Panel 27. | 1943-01-01 |
| 15694 | May | George Alfred Frank | G A F | Fireman and Trimmer | S.S. Melrose Abbey (Leith) | Panel 70. | 1942-12-27 |
| 15207 | Marsden | Kenneth Scarborough | K S | Junior Engineer Officer | M.V. Araby (Liverpool) | Panel 9. | 1940-12-27 |
| 14581 | Mainies | A | Cooks Boy | Mercantile Marine | 1917-04-24 | ||
| 14334 | MacLean | Donald Thomas Rossiter | D T R | Apprentice | S.S. Autolycus (Liverpool) | Panel 12. | 1942-04-06 |
| 14340 | MacLENNAN | Angus | A | Master | S.S. Aloe | Addenda Panel. | 1943-05-16 |
| 14303 | MacKENZIE | T | Fireman | S.S. Ile de Batz (Swansea) | Panel 58. | 1942-03-17 | |
| 14200 | MacDonald | Charles | C | Chief Steward | S.S. Laconia (Liverpool) | Panel 63. | 1942-09-12 |
| 14187 | MacAnda | Frederick | F | Fireman | M.V. Bodegraven (Netherlands) | Panel 17. | 1944-07-02 |
| 13915 | Louw | John | J | Fireman | S.S. Amarylis (Panama) | Panel 6. | 1942-12-02 |
| 13855 | Lotter | Henry Leonard | H L | Fourth Engineer Officer | S.S. Thursobank (Glasgow) | Panel 108. | 1942-03-22 |
| 13622 | Lindholm | Dennis John | D J | Ordinary Seaman | M.V. Opawa (Plymouth) | Panel 76. | 1942-02-06 |