| # | Last Name | First Name | Initials | Rank | Regiment | Grave Ref | Date of Death |
|---|---|---|---|---|---|---|---|
| 13517 | Lewis | Richard Charles | R C | Greaser | Merchant Navy | Panel 74. | 1942-11-28 |
| 13414 | Lester | James Edward | J E | Fireman and Trimmer | Merchant Navy | Panel 69. | 1941-04-04 |
| 13249 | Legatha | Reginald A | R A | Fireman | Merchant Navy | Panel 6. | 1942-12-02 |
| 13156 | Leach | George Richard | G R | Sailor | Merchant Navy | Panel 17. | 1942-11-27 |
| 13139 | Le Roux | Manny | M | Fireman and Trimmer | Merchant Navy | Panel 13. | 1940-06-12 |
| 12916 | Lane | Kenneth Neville | K N | First Radio Officer | Merchant Navy | Panel 30. | 1942-03-23 |
| 12872 | Lamelettie | Daniel J | D J | Fireman | Merchant Navy | Panel 74. | 1942-11-28 |
| 12856 | Lambert | George Frederick | G F | Baker | Merchant Navy | Panel 69. | 1943-04-02 |
| 12807 | Lafite | Charles Augustus | C A | Boatswain | Merchant Navy | Panel 74. | 1942-11-28 |
| 12698 | Kruyer | Isaac Simon | I S | Mess Room Boy | Merchant Navy | Addenda Panel | 1941-09-19 |
| 12520 | Kok | John | J | Fireman | Merchant Navy | Panel 6. | 1942-12-02 |
| 12391 | Kleinhans | John | J | Ordinary Seaman | Merchant Navy | Panel 74. | 1942-11-28 |
| 12299 | Kinsey | William George | W G | Greaser | Merchant Navy | Panel 74. | 1942-11-28 |
| 11776 | Kanakakis | Vasilios | V | Fireman and Trimmer | Merchant Navy | Panel 47. | 1942-11-02 |
| 11652 | Julius | J | Boy | Merchant Navy | Panel 113. | 1942-03-07 | |
| 11264 | Johnson | George Richard | G R | Mess Room Boy | Merchant Navy | Panel 113. | 1942-03-07 |
| 11287 | Johnson | Jerry Arthur A | J A A | Trimmer | Merchant Navy | Panel 94. | 1942-02-19 |
| 11319 | Johnson | Thomas Richard | T R | Fireman | Merchant Navy | Panel 23. | 1943-11-11 |
| 11138 | Jenkin | Sydney Payne | S P | Steward | Merchant Navy | Panel 52. | 1942-07-15 |
| 11121 | Jeffery | John Philip Bartlett | J P B | First Radio Officer | Merchant Navy | Panel 72. | 1941-04-30 |
| 11094 | Jardine | Moses | M | Able Seaman | Merchant Navy | Panel 59. | 1940-07-30 |
| 11050 | Jansen | Arthur | A | Mess Room Boy | Merchant Navy | Panel 113. | 1942-03-07 |
| 10941 | Jaffe | Isaac | I | Steward | Merchant Navy | Panel 77. | 1941-01-16 |
| 10777 | Jackson | Gerald Michael | G M | Second Officer | Merchant Navy | Panel 19. | 1943-01-10 |
| 10707 | Irven | Richard | R | Ordinary Seaman | Merchant Navy | Panel 74. | 1942-11-28 |
| 10553 | Hunter | Frank John | F J | Greaser | Merchant Navy | Panel 43. | 1940-08-16 |
| 10540 | Hunt | Peter A | P A | Fireman and Trimmer | Merchant Navy | Panel 99. | 1942-10-27 |
| 10513 | Hummer | Karl Johan Adolf Fredrick | K J A F | Able Seaman | Merchant Navy | Panel 17. | 1942-10-08 |
| 10510 | Hume | William Frank | W F | Second Radio Officer | Merchant Navy | Panel 55. | 1942-04-19 |
| 10404 | Howlett | Harry White | H W | Fireman | Fishing Fleet | Panel 124. | 1945-10-12 |
| 10155 | Holman | Thomas Drummond | T D | Greaser | Merchant Navy | Panel 113. | 1942-03-07 |
| 9966 | Hitchinson | Ernest Arthur | E A | Trimmer | Merchant Navy | Panel 52. | 1942-07-15 |
| 9927 | Hime | Cecil Gordon | C G | Master | Merchant Navy | Panel 59. | 1944-05-06 |
| 9850 | Hicks | Charles Henry | C H | Third Engineer Officer | Merchant Navy | Panel 30. | 1942-10-08 |
| 9802 | Hewitt | Arthur James | A J | Fireman and Trimmer | Merchant Navy | Panel 62. | 1943-01-25 |
| 9775 | Hersi | Warsuma | W | Fireman and Trimmer | Merchant Navy | Panel 111. | 1942-12-28 |
| 9727 | Henry | Louis | L | Fireman and Trimmer | Merchant Navy | Panel 14. | 1942-10-29 |
| 9717 | Henriksen | Conrad William | C W | Able Seaman | Merchant Navy | Panel 93. | 1942-11-20 |
| 9705 | Henneberg | Hugo | H | Electrician | Merchant Navy | Panel 74. | 1942-11-28 |
| 9350 | Harter | John Gerrard (jean Gerard) | J G | Apprentice | Merchant Navy | Panel 31. | 1943-10-24 |
| 9201 | Hare | John E | J E | Second Radio Officer | Merchant Navy | Panel 113. | 1941-03-30 |
| 9192 | Hardy | Edouard | E | Fourth Engineer Officer | Merchant Navy | Panel 91. | 1945-02-27 |
| 8743 | Grestock | Harold | H | Able Seaman | Merchant Navy | Panel 5. | 1941-01-17 |
| 8640 | Greeff | Frederick Harold | F H | Trimmer | Merchant Navy | Panel 26. | 1942-12-06 |
| 8646 | Greeff | Peter Philip | P P | Quartermaster | Merchant Navy | Panel 52. | 1942-07-15 |
| 8393 | Goodwin | Robert Arthur | R A | Fourth Engineer Officer | Merchant Navy | Panel 16. | 1942-12-16 |
| 8395 | Goodwin | William | W | Fireman and Trimmer | Merchant Navy | Panel 109. | 1942-03-25 |
| 8385 | Goodson | John David | J D | First Radio Officer | Merchant Navy | Panel 71. | 1944-03-18 |
| 8202 | Gillitt | Anthony Robert | A R | Cadet | Merchant Navy | Panel 95. | 1942-12-07 |
| 8128 | Gibson | William Blaikie | W B | Second Engineer Officer | Merchant Navy | Panel 10. | 1941-10-24 |