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| NUMBER | NAME | TOWN (Post Office) | |
| 743 | Walter Eugene Lee | New Albany | 24-Oct-1940 |
| 1471 | Paul Revere Lee | New Albany | 24-Oct-1940 |
| 1979 | Vine Herbert Lee | New Albany | 24-Oct-1940 |
| 1985 | Glen Ulyses Lee | New Albany | 24-Oct-1940 |
| 2089 | Percy Lee, Jr. | New Albany | 24-Oct-1940 |
| 1718 | Paul Francis Lee | Powell | 24-Oct-1940 |
| 638 | William Allen Lee | Troy | 24-Oct-1940 |
| 1636 | William LeRoy Lefferts | Towanda | 24-Oct-1940 |
| 663 | Millard Benford Leiby | Troy | 24-Oct-1940 |
| 1613 | George Anderson Leljedal | Overton | 24-Oct-1940 |
| 1911 | Laurence Albert Leljedal | Towanda | 24-Oct-1940 |
| 553 | Ivan theron Lennox | New Albany | 24-Oct-1940 |
| 11 | Ryan McDonald Lenox | Towanda | 24-Oct-1940 |
| 1522 | John Duffy Lenox | Towanda | 24-Oct-1940 |
| 2265 | Raymond Joseph Lenox, Jr. | Towanda | 24-Oct-1940 |
| 358 | Joseph Earl Leonard | Canton | 24-Oct-1940 |
| 2618 | Edward Richard Leonard | Canton | 04-Nov-1940 |
| 1134 | Wayne Bert Leonard | Columbia Cross Roads | 24-Oct-1940 |
| 2052 | Kenneth Verne Leonard | Columbia Cross Roads | 24-Oct-1940 |
| 1327 | Joseph D. Leonard | Wellsburg, NY | 24-Oct-1940 |
| 1055 | Leo Harrison Lewis | Canton | 24-Oct-1940 |
| 1629 | Emerson Baker Lewis | Canton | 24-Oct-1940 |
| 936 | Lawrence Lewis | Gillett | 24-Oct-1940 |
| 1143 | Asa Lewis | Gillett | 24-Oct-1940 |
| 1277 | Stephen T. Lewis | Gillett | 24-Oct-1940 |
| 2391 | Walt Alexander Lewis | Gillett | 24-Oct-1940 |
| 2209 | James Henry Lewis | Monroeton | 24-Oct-1940 |
| 1092 | Donald Cameron Lewis | New Albany | 24-Oct-1940 |
| 2617 | Charles Burton Lewis | New Albany | 04-Nov-1940 |
| 181 | Guy Leroy Lewis | Towanda | 24-Oct-1940 |
| 497 | John Harold Lewis | Towanda | 24-Oct-1940 |
| 903 | Philip H. Lewis | Towanda | 24-Oct-1940 |
| 975 | Harry Francis Lewis | Towanda | 24-Oct-1940 |
| 1833 | Delandson Lewis | Towanda | 24-Oct-1940 |
| 709 | Ira J. Lewis | Troy | 24-Oct-1940 |
| 566 | Carl Kenneth Lewis | Wyalusing | 24-Oct-1940 |
| 1044 | Bradley Denton Lewis | Wyalusing | 24-Oct-1940 |
| 72 | Frederick William Liedtke | Towanda | 24-Oct-1940 |
| 115 | Wayne Oliver Lilley | New Albany | 24-Oct-1940 |
| 1207 | Paul Sumner Lilley | New Albany | 24-Oct-1940 |
| 1365 | Mial Eben Lilley | Towanda | 24-Oct-1940 |
| 125 | Robert Sheldon Lindley | Canton | 24-Oct-1940 |
| 56 | Edwin Urbane Lindsey | Towanda | 24-Oct-1940 |
| 211 | Blake Chandler Little | Canton | 24-Oct-1940 |
| 904 | Emerson Francis Litzelman | New Albany | 24-Oct-1940 |
| 2092 | Francis Stephen Litzelman | Overton | 24-Oct-1940 |
| 1453 | John Paul Livezey | Canton | 24-Oct-1940 |
| 2407 | Gordon Wilson Lloyd | Canton | 24-Oct-1940 |
| 2616 | John Edward Lloyd | Towanda | 04-Nov-1940 |
| 890 | Rev. Dwight Ellsworth Loder | Towanda | 24-Oct-1940 |
| 79 | John Edward Loghry | Ulster | 24-Oct-1940 |
| 455 | Egbert Lamont Loomis | Grover | 24-Oct-1940 |
| 1103 | Ralph Monroe Loomis | Milan | 24-Oct-1940 |
| 2494 | Frank Will Loomis | Milan | 26-Oct-1940 |
| 833 | Arthur Ezra Loomis | Troy | 24-Oct-1940 |
| 131 | William Michael Looney | Canton | 24-Oct-1940 |
| 338 | Charles Augustus Loudenslager | Troy | 24-Oct-1940 |
| 1190 | Karl Leonard Lovelace | Towanda | 24-Oct-1940 |
| 1189 | Leander Ludwig | Ulster | 24-Oct-1940 |
| 2070 | Larue Mark Lundy | Canton | 24-Oct-1940 |
| 1293 | Cleff Vernon Lusk | Wellsburg, NY | 24-Oct-1940 |
| 116 | Matthias Joseph Lynch, Jr. | Towanda | 24-Oct-1940 |
| 1319 | James Newel Lyon | Columbia Cross Roads | 24-Oct-1940 |
| 1527 | Richard Ecroyd Lyon | Columbia Cross Roads | 24-Oct-1940 |
| 1132 | John Raymond Lyon | Troy | 24-Oct-1940 |
| 1243 | Max Wilfred Lyons | Towanda | 24-Oct-1940 |
| 2395 | Alexander MacEwan | Canton | 24-Oct-1940 |
| 1229 | Edward Overton Macfarlane | Towanda | 24-Oct-1940 |
| 1998 | Robert Frederick Machmer | Towanda | 24-Oct-1940 |
| 1039 | Robert James MacLaren | Towanda | 24-Oct-1940 |
| 272 | Robert Ennis Madigan | Canton | 24-Oct-1940 |
| 2406 | William Lane Madigan | Canton | 24-Oct-1940 |
| 2613 | Thomas David Madigan | Canton | 04-Nov-1940 |
| 948 | Michael Reves Madigan | Towanda | 24-Oct-1940 |
| 1086 | boyd Andy Magee | New Albany | 24-Oct-1940 |
| 2006 | James Wilbur Magee | New Albany | 24-Oct-1940 |
| 2422 | Daniel Leo Mahoney | Monroeton | 24-Oct-1940 |
| 609 | Francis Joseph Mahoney | Towanda | 24-Oct-1940 |
| 1211 | Edward Joseph Mahoney | Towanda | 24-Oct-1940 |
| 2469 | William J. Mahoney | Towanda | 25-Oct-1940 |
| 1777 | Frank John Maines | Towanda | 24-Oct-1940 |
| 1639 | Charles Henry Manahan | New Albany | 24-Oct-1940 |
| 1123 | Dana D. Manchester | Towanda | 24-Oct-1940 |
| 834 | Carl Leiby Manley | Towanda | 24-Oct-1940 |
| 882 | William Price Manley | Troy | 24-Oct-1940 |
| 1569 | Walter Edward Manley | Troy | 24-Oct-1940 |
| 1730 | Samuel Numon Manley | Troy | 24-Oct-1940 |
| 672 | Earl Arno Mann, Jr. | Towanda | 24-Oct-1940 |
| 1876 | Carl Leonard Marcy | Wyalusing | 24-Oct-1940 |
| 1595 | William Arthur Marshall | Towanda | 24-Oct-1940 |
| 7 | Jack Edward Marshall | Wyalusing | 24-Oct-1940 |
| 1014 | Albert Carl Martin | Monroeton | 24-Oct-1940 |
| 1468 | Donald Clifton Martin | New Albany | 24-Oct-1940 |
| 333 | Orin Lee Martin | Towanda | 24-Oct-1940 |
| 2298 | Cecil Lynn Martin | Towanda | 24-Oct-1940 |
| 2411 | Ward King Martz | Milan | 24-Oct-1940 |
| 2016 | Lawrence Manley Marvin | Towanda | 24-Oct-1940 |
| 635 | Clarence Wallace Mason | Canton | 24-Oct-1940 |
| 2227 | Ernest Lloyd Mason | Canton | 24-Oct-1940 |
| 565 | John Dunbar Mason | Gillett | 24-Oct-1940 |
| 2435 | Peter Nicholas Matis | Towanda | 24-Oct-1940 |
| 1050 | Vincent Mattel | Towanda | 24-Oct-1940 |
| 1458 | Edwin Daley Mattocks | Columbia Cross Roads | 24-Oct-1940 |
| 1867 | Fredrick James Mattocks | Columbia Cross Roads | 24-Oct-1940 |
| 1070 | Orton Charles Mattocks | Troy | 24-Oct-1940 |
| 1096 | Claude Franklin May | Monroeton | 24-Oct-1940 |
| 1943 | Newton Leonard May | Troy | 24-Oct-1940 |
| 1140 | Francis May | Wellsburg, NY | 24-Oct-1940 |
| 2370 | Clifford Alvin May | Wellsburg, NY | 24-Oct-1940 |
| 1995 | Melvin Charles Maynard | Gillett | 24-Oct-1940 |
| 2224 | Rexford Layton Maynard | Gillett | 24-Oct-1940 |
| 148 | Arthur Ray Maynard | Ulster | 24-Oct-1940 |
| 867 | William Mayo | Towanda | 24-Oct-1940 |
| 701 | Joseph Burton McAllister | Towanda | 24-Oct-1940 |
| 1515 | Dock McCall | Towanda | 24-Oct-1940 |
| 585 | Harold Kenneth McCarty | Sugar Run | 24-Oct-1940 |
| 749 | Joseph Patrick McCarthy | Towanda | 24-Oct-1940 |
| 669 | William Russell McCauley | Canton | 24-Oct-1940 |
| 1728 | Warren Peter McCauley | Ulster | 24-Oct-1940 |
| 2615 | Frank Bert McCauley | Ulster | 04-Nov-1940 |
| 861 | James Valentine McCauliff | Towanda | 24-Oct-1940 |
| 1115 | Thomas Charles McCauliff | Towanda | 24-Oct-1940 |
| 557 | Boyd Melvin McClelland | Columbia Cross Roads | 24-Oct-1940 |
| 1331 | Bruce Berton McClelland | Columbia Cross Roads | 24-Oct-1940 |
| 2375 | Arthur Edward McClelland | Wellsburg, NY | 24-Oct-1940 |
| 1135 | Lewis Ernest McClure | Columbia Cross Roads | 24-Oct-1940 |
| 1233 | Alfred Wilson McClure | Columbia Cross Roads | 24-Oct-1940 |
| 2050 | Wayne McClure, Jr. | Columbia Cross Roads | 24-Oct-1940 |
| 1314 | Lynden Ray McConnell | Canton | 24-Oct-1940 |
| 1341 | Norman Ray McCormack | Ulster | 24-Oct-1940 |
| 1842 | Claude Charles McCormick | New Albany | 24-Oct-1940 |
| 816 | Orlo Guy McCoy | Towanda | 24-Oct-1940 |
| 555 | William Edward McCracken | Columbia Cross Roads | 24-Oct-1940 |
| 2614 | John Roy McCracken | Grover | 04-Nov-1940 |
| 733 | Warren McCracken | New Albany | 24-Oct-1940 |
| 1707 | Paul Eugene McCracken, Jr. | Towanda | 24-Oct-1940 |
| 579 | Francis Harold McCue | Ulster | 24-Oct-1940 |
| 2437 | Joseph William McDermott | Milan | 25-Oct-1940 |
| 1375 | Lawrence Aloysius McDonald | Towanda | 24-Oct-1940 |
| 1519 | Francis Byron McDonough | New Albany | 24-Oct-1940 |
| 588 | James Edward McDonough | Sugar Run | 24-Oct-1940 |
| 96 | Gerald John McEneany | New Albany | 24-Oct-1940 |
| 1479 | Joseph James McEneany | New Albany | 24-Oct-1940 |
| 853 | Donald Laverne McEntire | Towanda | 24-Oct-1940 |
| 1028 | John McEwen | Canton | 24-Oct-1940 |
| 88 | Joseph Patrick McGee | Towanda | 24-Oct-1940 |
| 2098 | James Dennis McGee | Towanda | 24-Oct-1940 |
| 33 | William Richard McGoey | Towanda | 24-Oct-1940 |
| 509 | James McGovern | Towanda | 24-Oct-1940 |
| 1080 | Thomas McGovern | Towanda | 24-Oct-1940 |
| 1706 | John Robert McGovern | Towanda | 24-Oct-1940 |
| 525 | John Henry McGrath | Towanda | 24-Oct-1940 |
| 2427 | Robert Aloysius McHale | Canton | 24-Oct-1940 |
| 698 | Clarence Edward McIlwain | Canton | 24-Oct-1940 |
| 1615 | Ernest Ray McIlwain | Canton | 24-Oct-1940 |
| 2269 | Ralph Jay McIntire | New Albany | 24-Oct-1940 |
| 2387 | Ralph Eugene McKean | Troy | 24-Oct-1940 |
| 1478 | Lynn Edwin McKean | Ulster | 24-Oct-1940 |
| 704 | Gerard Peter McKernan | New Albany | 24-Oct-1940 |
| 2316 | James McKernan | New Albany | 24-Oct-1940 |
| 818 | Joseph Edward McKernan | Towanda | 24-Oct-1940 |
| 239 | Charles William McKerrow | Columbia Cross Roads | 24-Oct-1940 |
| 1579 | Eben Ernest McKerrow | Columbia Cross Roads | 24-Oct-1940 |
| 2001 | Gerald Russell McKinney | Ulster | 24-Oct-1940 |
| 1031 | Joseph McLinko | Towanda | 24-Oct-1940 |
| 1523 | Joseph Patrick McManaman | Towanda | 24-Oct-1940 |
| 29 | Richard Voorhees McMorran | Towanda | 24-Oct-1940 |
| 2119 | Percy Andrew McMurray | Granville Summit | 24-Oct-1940 |
| 293 | Gerald Anson McNamara | Towanda | 24-Oct-1940 |
| 1724 | Raymond Leo McNamara | Towanda | 24-Oct-1940 |
| 469 | Lester Eugene McNeal | Canton | 24-Oct-1940 |
| 1060 | Marshall Aaron McNeal | Canton | 24-Oct-1940 |
| 384 | Wallace Sherman McNeal | Towanda | 24-Oct-1940 |
| 1268 | Hiram McNeal | Towanda | 24-Oct-1940 |
| 1719 | Paul Morse McNeal | Towanda | 24-Oct-1940 |
| 2011 | Leonard McNeal | Towanda | 24-Oct-1940 |
| 2018 | Robert Leslie McQueen | Milan | 24-Oct-1940 |
| 1259 | Harold Edward McWhorter | Gillett | 24-Oct-1940 |
| 831 | Elvin Clarence Meeker | Canton | 24-Oct-1940 |
| 1154 | Donald Manley Meeker | Canton | 24-Oct-1940 |
| 1813 | G. Clayton Melling | Towanda | 24-Oct-1940 |
| 2315 | Walter Craig Melville | Towanda | 24-Oct-1940 |
| 1056 | James Evan Meredith, Jr. | Towanda | 24-Oct-1940 |
| 2210 | Dean Meredith | Towanda | 24-Oct-1940 |
| 590 | Charley Eugene Merrick | Canton | 24-Oct-1940 |
| 597 | Lester Hiram Merrick | Canton | 24-Oct-1940 |
| 1913 | Leon Arthur Merrick | Troy | 24-Oct-1940 |
| 545 | Robert James Merrill | Troy | 24-Oct-1940 |
| 822 | James Willis Merritt | Granville Summit | 24-Oct-1940 |
| 1720 | Miles Merritt | Granville Summit | 24-Oct-1940 |
| 1390 | Howard Charles Messersmith | Towanda | 24-Oct-1940 |
| 2447 | Charles Oren Messing | Millerton | 25-Oct-1940 |
| 2123 | Claude Michael | Towanda | 24-Oct-1940 |
