| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
 |  | LE GRANGE | | W J | Rand Light Infantry, S.A. Forces | 1st | EL ALAMEIN WAR CEMETERY | Egypt | | 1942-10-24 |
| | | LEVITHAN | ARTHUR | A | Imperial Light Horse, S.A. Forces | 1st | EL ALAMEIN WAR CEMETERY | Egypt | | 1942-01-09 |
| | | LEWIS | CYRIL AUBREY | C A | Royal Durban Light Infantry, S.A. Forces | 1st | EL ALAMEIN WAR CEMETERY | Egypt | | 1941-12-02 |
| | | LORD | CHARLES EDWARD | C E | Imperial Light Horse, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |
| | | LOURENCO | ANTONIE | A | Imperial Light Horse, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |
| | | LUGG | PERCY WINCHCOMBE | P W | Imperial Light Horse, S.A. Forces | 1st | HELIOPOLIS WAR CEMETERY | Egypt | | 1942-06-22 |
| | | LYTTLE | WILLIAM MAXWELL FEARNE | W M F | Royal Natal Carbineers, S.A. Forces | 1st | ALEXANDRIA (HADRA) WAR MEMORIAL CEMETERY | Egypt | | 1942-07-10 |
| | | MACDONALD | RONALD GEORGE | R G | Rand Light Infantry, S.A. Forces | 1st | EL ALAMEIN WAR CEMETERY | Egypt | | 1942-10-24 |
| | | MACKAY | JAMES ANDREW | J A | Rand Light Infantry, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |
| | | MANCE | JOHN JOSEPH | J J | Imperial Light Horse, S.A. Forces | 1st | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-31 |