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| Cemetery | Country | State | County | Township | Graves |
|---|---|---|---|---|---|
| Lakewood Memorial Park | USA | CA | Stanislaus | Hughson | 2 |
| Lamar Cemetery | USA | CO | Prowers | Lamar | 1 |
| Laverne Memorial Cemetery | USA | OK | Harper | Laverne | 2 |
| Lawn Ridge Cemetery | USA | MO | Scotland | 1 | |
| Leesburg Presbyterian Cemetery | USA | VA | Loudoun | Leesburg | 1 |
| Lewes Priory | England | Sussex | Lewes | 3 | |
| Lexington Cemetery | USA | KY | Fayette | Lexington | 9 |
| Liberty Chapel Cemetery | USA | IN | Montgomery | Elmdale | 1 |
| Lincoln Cathedral | England | Lincolnshire | Lincoln | 1 | |
| Lincoln Memorial Park | USA | OR | Multnomah | Portland | 1 |
| Linden Grove Cemetery | USA | KY | Kenton | Covington | 2 |
| Linwood Cemetery | USA | IA | Dubuque | Dubuque | 1 |
| Linwood Cemetery | USA | IA | Linn | Cedar Rapids | 3 |
| Little Sandusky Cemetery | USA | OH | Wyandot | Little Sandusky | 2 |
| Live Oak Memorial Park | USA | CA | Los Angeles | Monrovia | 1 |
| Locust Grove Cemetery | USA | IL | Champaign | Philo | 5 |
| Logansville Cemetery | USA | OH | Logan | Logansville | 2 |
| London Tract Baptist Cemetery | USA | PA | Chester | Kemblesville | 1 |
| Lord Cornwallis Tomb | India | Ghazipore | 1 | ||
| Los Angeles Crematory | USA | CA | Los Angeles | Boyle Heights | 1 |
| Los Gatos Memorial Park | USA | CA | Santa Clara | San Jose | 1 |
| Loudon Park National Cemetery | USA | MD | Baltimore | Baltimore | 2 |
| Lutheran Cemetery | USA | IN | Ripley | Napolean | 1 |
| Mackey Cemetery | USA | KY | McLean | Beech Grove | 2 |
| Madrid Cemetery | USA | NY | St Lawrence | Madrid | 2 |
