| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| D/S Lindisfarne | 1925 | Great Britain | ||
| D/S Llandilo | 1928 | Great Britain | Torpedoed, 1942-11-2 | |
| M/S Llangibby Castle | 1929 | Great Britain | ||
| D/S Llanstephan Castle | 1914 | Great Britain | ||
| D/S Loch Dee | 1937 | Great Britain | ||
| M/T Loch Rannoch | 1998 | Great Britain | ||
| D/S London II | 1924 | Great Britain | Attacked from air, 1941-3-22 | |
| D/S L'Orage | 1921 | Great Britain | ||
| D/S Lornaston | 1925 | Great Britain | Torpedoed, 1945-3-8 | |
| M/S Lovat Salvator | 1976 | Great Britain | ||
| D/S Lulworth Hill | 1940 | Great Britain | Torpedoed, 1943-3-19 | |
| D/S Lurigethan | 1916 | Great Britain | Attacked from air, 1941-1-23 | |
| D/S Lustrous | 1927 | Great Britain | Shelled by gunfire, 1941-2-22 | |
| M/S Luxmi | 1924 | Great Britain | ||
| D/S Magdalena | 1923 | Great Britain | Torpedoed, 1940-9-18 | |
| D/S Magnolia | 1909 | Great Britain | ||
| D/S Magog | 1923 | Great Britain | Torpedoed, 1940-7-5 | |
| D/S Maid of Stirling | 1920 | Great Britain | ||
| D/S Maiwara | 1924 | Great Britain | ||
| D/S Manaqui | 1921 | Great Britain | Torpedoed, 1942-3-15 | |
| D/S Manchester Exporter | 1918 | Great Britain | ||
| T/S Manchester Port | 1935 | Great Britain | ||
| T/S Manchester Shipper | 1943 | Great Britain | ||
| T/S Manchester Trader | 1941 | Great Britain | ||
| D/S Mandalay | 1911 | Great Britain |