| State | Surname | Given | Number | Coordinates | Site | Remarks |
| Miss. | L. | . | 6\14 | . | Fred. | . |
| Florida | L. | L. | 13\12 | . | Fred. | . |
| Georgia | L. | . | 4\12 | . | Fred. | . |
| Georgia | L. | V.O. | 5\11 | . | Fred. | . |
| Georgia | L. | L. | 10\14 | . | Fred. | . |
| Virginia | L. | J.V. | 12\14 | . | Fred. | . |
| Alabama | L. | T. | 4\13 | . | Fred. | . |
| Alabama | L. | J.W. | 12\12 | . | Fred. | . |
| N.C. | Lackey | J.N. | . | E 13 | Spotsy. | . |
| Virginia | Lacy | James Horace | . | . | Fred. | Sec. 5 1823-1906 Major C.S.A. |
| Virginia | Lambert | A.M. | . | C 5 | Spotsy. | . |
| Alabama | Lamberth | Lt. C. | 4\13 | . | Fred. | . |
| N.C. | Lampie | Corp. M. | . | A 14 | Spotsy. | . |
| La. | Lane | John | . | G 7 | Spotsy. | . |
| Tenn. | Lane | W.H. | . | K 7 | Spotsy. | . |
| Georgia | Langford | J.S. | 5\13 | . | Fred. | . |
| N.C. | Lasser | P.E. | . | F 4 | Spotsy. | . |
| S.C. | Lassiter | I.L. | . | . | Spotsy. | Manly's Battery |
| Texas | Laurence | G.W. | 14\14 | . | Fred. | . |
| Florida | Laurence | Theo. | 5\11 | . | Fred. | . |
| Virginia | Lawson | Sergt. A.J. | . | A 21 | Spotsy. | . |
| Arkansas | Layman | W.P. | . | . | Fred. | SW City |
| Georgia | Lazenby | C. | 4\11 | . | Fred. | . |
| N.C. | Leach | Levi | 1\11 | . | Fred. | . |
| Arkansas | Leach | W.K. | . | . | Fred. | SW City |
| Unknown | Leary | E. | . | . | Spotsy. | . |
| Miss. | Lee | Sergt. JNO. | 3\13 | . | Fred. | . |
| Georgia | Lee | J. | 3\12 | . | Fred. | . |
| Unknown | Lee | Dan Murray | . | . | Fred. | Sec. 5 1844-1916 C.S.N. |
| Miss. | Lee | . | . | B 16 | Spotsy. | . |
| Unknown | Lee | A.E. | . | . | Spotsy. | Troup Artillery |
| Unknown | Lee | N.A. | . | . | Spotsy. | . |
| S.C. | Legg | West | 6\13 | . | Fred. | . |
| N.C. | Leggett | R.L. | . | E 4 | Spotsy. | . |
| N.C. | Lemley | W.A. | . | A 14 | Spotsy. | . |
| Miss. | Lenon | J.G. | 3\13 | . | Fred. | . |
| Virginia | Leonard | S. | . | D | Spotsy. | 6th Cavalry |
| N.C. | Letty | Edward | . | . | Fred. | SW City |
| La. | Levy | J. | . | C 7 | Spotsy. | . |
| Miss. | Levy | J.P.O. | 3\13 | . | Fred. | . |
| Miss. | Levy | L.M. | 3\13 | . | Fred. | . |
| N.C. | Lewis | Francis | . | . | Fred. | SW City |
| Georgia | Lewis | J.S. | . | D 7 | Spotsy. | . |
| Texas | Lewis | W.E. | 14\14 | . | Fred. | . |
| Georgia | Light.H.B. | E | . | I 4 | Spotsy. | . |
| N.C. | Ligman | M.L. | 7\13 | . | Fred. | . |
| N.C. | Liles | W.B. | . | . | Spotsy. | . |
| Georgia | Lin | A.R. | 5\11 | . | Fred. | . |
| S.C. | Linam | M.C.L. | . | I l | Spotsy. | . |
| Virginia | Lindsay | J.B. | . | 138 | Spotsy. | . |
| Alabama | Linn | W. | 4\13 | . | Fred. | . |
| Georgia | Lipsy | W.N. | 16\12 | H 4 | Fred. | . |
| Virginia | Littrell | James W | 7\13 | C 30 | Fred. | Co. C 30th Va. |
| N.C. | Liverman | E. | . | . | Fred. | SW City |
| Georgia | Livingston | Sergt. J.W. | . | H 3 | Spotsy. | . |
| Alabama | Locket | B.N. | 4\13 | . | Fred. | . |
| La. | Logan | A.W. | . | D 9 | Spotsy. | . |
| N.C. | Lomax | P.A. | . | A 54 | Spotsy. | . |
| N.C. | Lomax | N.W. | . | A 21 | Spotsy. | . |
| N.C. | Long | J.H. | . | I 14 | Spotsy. | . |
| Virginia | Long | J.A. | . | I 33 | Spotsy. | . |
| N.C. | Long | W.A. | . | F 4 | Spotsy. | . |
| S.C. | Long | G.W.M. | . | B 7 | Spotsy. | . |
| Georgia | Loper | W.W. | . | E 26 | Spotsy. | . |
| Virginia | Lotts | C. | . | D 5 | Spotsy. | . |
| Virginia | Loving | T.H. | 8\13 | . | Fred. | . |
| S.C. | Lubanks | C. | 6\13 | . | Fred. | . |
| Virginia | Lucas | Fielding | . | B 30 | Fred. | City 11 Co.B 301h Va. Regt. |
| Virginia | Lucas | Peter | . | . | Fred. | City 8 |
| Virginia | Lucas | Simon | 8\13 | . | Fred. | . |
| N.C. | Luitz | J.C. | 7\13 | . | Fred. | . |
| Arkansas | Luster | Morgan | . | . | Fred. | SW City |
| Georgia | Lyde | F.F. | 5\12 | . | Fred. | . |
| Georgia | Lynch | D.H. | . | B 3 | Spotsy. | . |
| Georgia | Lynch | H.N. | . | D 2 | Fred. | SW City |
| Tenn. | Lynch | WM. C. | . | . | Fred. | SW City |
| N.C. | Lyon | Lt. H. | 14\12 | . | Fred. | . |
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Changed James Horace Lacy from unknown State to Virginia |