Name
- Morgan, C Stuart, of the Anglo-Persian Oil Co1
- Morris, L J, of Eastern Bank Ltd Mosul1
- Mougel, L, Municipal Engineer Baghdad1
- Mubarak Sa'd Mubarak, of Basra1
- Muzaffar Shah, Khan Bahadur, Assistant Political Officer Mesopotamia1
- Mylrea, Charles Stanley Garland, Reverend Dr OBE1
- Nalder, L F, Lieutenant-Colonel Political Officer Mesopotamia1
- Nesere, Sidney Royston John1
- Nicholl, Edwin McKillop, Major MBE, of Civil Administration Mesopotamia1
- Noah, Yacob, President of the Jewish Community Basra1
- O'Connor, James L, Lieutenant-Colonel DSO1
- O'Connor, Kenneth Kennedy, Captain Indian Army, Assistant Political Officer Mesopotamia1
- O'Sullivan, J, Captain Assistant Political Officer Mesopotamia1
- Outlaw, W H, Captain Assistant Political Officer Mesopotamia1
- Pachachi, Muzahim, Beg of Basrah1
- Parlby, Joshua, Deputy Financial Secretary Civil Administration Baghdad1
- Parry, D G, Superintendent Government Press Basrah1
- Pearson, John L, Captain RN1
- Pedder, Guy Prichard, Captain Assistant Political Officer Mesopotamia1
- Peel, Eardley Garforth Bryan, Captain Consul in Arabistan1