Memorial Gardens is a cemetery located in Emporia. Both Lady Comstock and the Lutece twins are buried there. During the game, Booker and Elizabeth travel to the Memorial Gardens in order to take the preserved hand of Lady Comstock, in order to access the Comstock House handprint gate. However, Zachary Comstock takes control of Elizabeth's powers and resurrects Lady Comstock as a deranged specter. The first battle against Lady Comstock and her minions is fought here.
- The Lutece twins' graves are empty, due to the fact that their form has been spread throughout the possibility universe.
- A gravestone near Lady Comstock's crypt has the word "SNIGHT" engraved on it. This is a reference to Mike Snight, one of the environment artists for BioShock Infinite.
- There is a Gear behind a locked gate. To unlock it, the torches must be lit using Devil's Kiss.