Name
- Ja`far Al `Atifah, Sayyid1
- Jacks, Thomas Lavington, general manager Anglo-Persian Oil Co1
- Jackson, Vivian Leonard Frank Postlethwaite, Major Indian Army1
- Jeffreys, James Frederick Donohue, Captain Indian Army, Assistant Political Officer Mesopotamia1
- Kouyoumdjan, Tigran, of Baghdad1
- Ladd, W E, Captain ?1
- Leachman, Gerard Evelyn, army officer and political officer, 1880-19201
- Leslie, George Arthur James, Major-General1
- Levant, J D?, of David Sassoon and Co Baghdad1
- Lincoln, Cecil Henning, Major of the Indian Medical Dept, afterwards Consul at Kerman1
- Longrigg, Stephen Hemsley, army officer and oil company employee, 1893-19791
- Macdonald-Tyler, Henry Hawes Francis, of the Indian Civil Service1
- Mahmud Ma'tuq, Hajji, of Basra1
- Mann, J S, Captain Political Officer Mesopotamia1
- Marine Bros, of Basra, Iraq1
- Martin, Louis, Reverend vicegerent of the Apostolic Delegation to Persia and administrator of the Latin Archdiocese of Isfahan1
- Massey, R L, of Office of Controller of Hostile Trading Concerns Baghdad1
- Masterson, E C, Captain Assistant Political Officer Mesopotamia1
- McDouall, William, of Civil Administration Mesopotamia, former Consul at Kirmanshah1
- Mesopotamia Persia Corporation Limited, 1919-19361