| Soldier | Residence | Enlistment Date |
| David LANDIS | Owen County | July 17, 1863 |
| James A.C. LANDRUM | Owen County | July 17, 1863 |
| Harvey J. LAUGHLIN | Owen County | July 30, 1863 |
| James LEMON | Owen County | July 17, 1863 |
| James LIGHT | Owen County | July 17, 1863 |
| George LIMERICK | Owen County | July 17, 1863 |
| Amos W. LITTLEJOHN | Owen County | July 17, 1863 |
| Issac N. LITTLEJOHN | Owen County | July 17, 1863 |
| John M. LOGAN | Owen County | July 17, 1863 |
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