| Surname | Recipient | Address | Date | Sent By | 
                  
                      | Laity | Mrs Silas (Emmeline Amelia) Laity (née Serjeant) | Marazion  Goldsithney , Cornwall UK | 1904 | Mrs Hosking | 
                  
                      | Lang | Miss Vera Lang | 134 Haydons Park Road  Wimbledon, Surrey UK | 1920 | Gladys | 
                  
                      | Laxton | Mrs (Julia) Laxton (née Cronney) | c/o Mrs Farnworth 8 Taurus Street Oldham, Lancashire UK | 1915 | Willie (Son) | 
                  
                      | Lee | Mr Art (Arthur) Lee | 22 Oakley Terrace  Sheerness, Kent UK | 1905 | Rushlight | 
                  
                      | Leigh | Miss Alice Leigh | Royle Green Road Northenden Nr Manchester, Lancashire UK | 1906 | Alice | 
                  
                      | Lewis | Miss Mildred Lewis | 2320 2nd Street East Calgary Alberta,  Canada | 1913 | F C Lewis | 
                  
                      | Lilley | Miss L Lilley | Howe House Nursery Huntingdon Road, Nr. Girton Cambridge, Cambridgeshire UK | 1904 |  | 
                  
                      | Lince | Mrs (Alice) Lince (née Howes) | 1 Wall Lane Magdalen Gds Norwich, Norfolk UK | 1923 | Jim & Edith (sister) | 
                  
                      | Linzee | Miss D (Dorothy Phyllis) Linzee | Glebefields  Guildford, Surrey UK | 1905 | M Harvey | 
                  
                      | Lock | Miss Gertie (Sarah Gertrude Eliza) Lock | 3 Belgrave Place Camden road Bath, Somerset UK | 1906 | H M S | 
                  
                      | Loderhose | Miss (Lydia R?) Loderhose | 41 Queen's Road  Battersea, Surrey UK | 1908 | Nellie | 
                  
                      | Long | Miss G (Gertrude) Long | 5 Josephs Terrace Day Street Hull, Yorkshire UK | 1905 | Lena | 
                  
                      | Love | Miss L (Vin) Love | 68 The Grove Wandsworth London,  UK | 1913 | Ada (old chum) | 
                  
                      | Luke | Miss Lillie (Elizabeth Jenkyn) Luke | 17 Byrnmill Crescent  Swansea, Glamorgan Wales | 1912 | A K |