| | Name | Rank | ASN | Unit | Campaign | | Smith, Paul H. | SSgt | | 118 FA/1st | |
| Smith, Perry C. | | | Unk | |
| Smith, Peter J. | Pfc | 32346459 | 105 Eng | |
| Smith, R. L. | Sgt | | 730 Ord/Unk | |
| Smith, Ralph R. | | | Unk | |
| Smith, Raymond W. | 1st Lt. | O-1297442 | 119/AT | |
| Smith, Reeves O. | | | 113 FA/C | |
| Smith, Rex A. | Pfc | 35420857 | 120/2nd | |
| Smith, Richard J. | | | 119/Unk Co | |
| Smith, Robert E. | Pvt | | 743 Tank/D | |
| Smith, Robert E. | | 20452745 | 120 | |
| Smith, Robert H. | Pfc | | 120/CN | |
| Smith, Robert L. | T/5 | | 30 Signal Co | |
| Smith, Rockwell H. | Pfc | 36?76665 | 120/I | |
| Smith, Roy C. | | | 105 Med/C | |
| Smith, Roy J. | Pvt | | 113 FA/B | |
| Smith, Ruben L. | T/4 | | 730 Ord/Auto/Engine Bay | |
| Smith, Rueben L. | Pvt | | 113 FA/D | |
| Smith, Sidbury | Pfc | | 113 FA/Band | |
| Smith, Somers S. | Cpt | | 113 FA/Hq | |
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