Catalyzes the conversion of L-gulonate to 3-dehydro-L- gulonate (PubMed:15809331, PubMed:40737316). It also exhibits low dehydrogenase activity toward L-3-hydroxybutyrate (HBA) and L-threonate (PubMed:15809331). Utilizes NAD as the sole cosubstrate and shows no activity with NADP (PubMed:40737316). {ECO:0000269|PubMed:15809331, ECO:0000269|PubMed:40737316}. This is the function of ENSG00000165475 (CRYL1, crystallin lambda 1).