Hi Franck
This is his entry on the CWGC site.
Rank: Captain
Service No: 184816
Date of Death: 02/09/1944
Age: 31
Regiment/Service: Manchester Regiment 1st Bn.
Grave Reference: Plot 8. Row A. Grave 7.
Cemetery: ABBEVILLE COMMUNAL CEMETERY EXTENSION
Additional Information:
Son of William Laurence and Gertrude Oliver, of Reigate Surrey.
A bit of information on the cemetery.
Country:
France
Locality:
Somme
Identified Casualties:
1992
Location Information
The town of Abbeville is on the main road from Paris to Boulogne (N1), about 80 kilometres south of Boulogne. The communal cemetery and communal cemetery extension are located on the left hand side of the road when leaving the town in a north-east direction for Drucat.
CWGC direction signs will be found within the cemetery. Enter the Communal Cemetery by the left hand side main gate and follow CWGC signs within the Cemetery. The extension may be entered from the communal cemetery or from the Allée Du Souvenir Francais, where there is car parking available.
GPS Co-ordinates: N50.12101, E1.83220
Visiting Information
Opening hours from 1st April to 30th September / Monday to Sunday : 8.30 to 19.00
Opening hours from 1st October to 31st March / Monday to Sunday : 8.30 to 17.00
Visitors should be aware that there are Plots 3, 4, 5 & 6 in both the Communal Cemetery and the Communal Cemetery Extension. Those in the Communal Cemetery will be found in the upper terrace.
Historical Information
For much of the First World War, Abbeville was headquarters of the Commonwealth lines of communication and No.3 BRCS, No.5 and No.2 Stationary Hospitals were stationed there variously from October 1914 to January 1920. The communal cemetery was used for burials from November 1914 to September 1916, the earliest being made among the French military graves. The extension was begun in September 1916.
During the early part of the Second World War, Abbeville was a major operational aerodrome, but the town fell to the Germans at the end of May 1940. On 4 June, an attempt was made by the 51st Division, in conjunction with the French, to break the German bridgehead, but without success. Towards the end of 1943, eight large ski shaped buildings appeared near Abbeville. These proved to be storage units for flying bomb components an they were heavily bombed by Commonwealth air forces. Abbeville was retaken on 4 September 1944 by Canadian and Polish units.
Abbeville Communal Cemetery contains 774 Commonwealth burials of First World War and 30 from the Second. The Extension contains 1,754 First World War burials and 348 from the Second.
The Commonwealth sections of both cemetery and extension were designed by Sir Reginald Blomfield.
All the above is from the CWGC site just follow the link.
http://www.cwgc.org/Timberman