This lists all identified correspondents. Their letters can only be accessed through the Letters page.
Lewis, William, c.1832-1900 lessee of Theatre Royal, Bath
Lewis & Lewis Irving's solicitors
Life of Pleasure Company
Lincoln, C.J.B.
Lincoln, Robert Todd, 1843-1926 American Minister in London, only surviving son of Abraham Lincoln
Lindley, Tinsley, 1865- barrister, lecturer
Lindsay, Sir Coutts, 2nd Bart, 1824-1892 banker, founder of the Grosvenor Gallery 1877
Lingard, Alice, née Dunning, Mrs William Horace, 1847-1897 actress
Linton, Elizabeth Lynn, née Lynn, 1822-1888 novelist, writer
Liston, Henry "Harry", 1843-1929 actor, singer, songwriter, comedian
Liszt, Franz, 1811-1886 composer, pianist
Little, James Stanley, 1856-1940 editor, writer
Littleton, Alfred Henry, 1845-1914 music publisher
Litton, Marie, (r.n. Marie Lowe), Mrs William Wybrow Robertson, 1847-1884 actress, manager
Livingstone, Axie (Alexander?) schoolboy