There are two possible answers, depending on how you look at it.
Eorl was the first king of Rohan, but before that he was the lord of the Eotheod. Therefore Eorl was the last lord of the Eotheod.
But if you don't count Eorl, it would be Leod his father.
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`A blunderbuss, was it?' said he, scratching his head. `I thought it was horseflies!'
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