| | Name | Rank | ASN | Unit | Campaign | | Somers, Paul E. | T/4 | | 120/Unk Co | N,NF,R,A |
| Somers, Vernon L. | Pvt | | 113 FA/2nd | |
| Sommers, Albert P., Jr. | 1st Lt. | O-1291719 | 117/2nd | |
| Sommers, Joseph J., Jr. | Cpl | 33369508 | 119/G | |
| Sommerville, John D. | Pvt | | 117/D | |
| Son, Hubert H. | | | Div Arty/Hq Btry | |
| Son, Willie O. | Pvt | | 117/A | N,NF,R |
| Sondel, Henry J. | Pfc | 32474666 | 120/K | |
| Sonderup, Merle M. | | | 531 AAA/Btry C | |
| Sonoga, Stephen J. | Pfc | | 117/A | NF,R |
| Sons, William R. | Cpl | | 117/D | N |
| Sooby, Peter W. | Pfc | 33809461 | 119/Unk Co | |
| Sopenski, (unknown) | Sgt | | 119/I | |
| Soper, Dale E. | Pvt | | 117/Hq | |
| Soper, Don W. | 1st Lt. | O-1324369 | 120/1st | |
| Soper, Edison E. | Pvt | | 743 Tank/B | |
| Soper, James B. | Pvt | | 117/CN | |
| Soraci, Arthur R. | Pfc | 3256388? | 120 | |
| Sorbet, James | T/5 | | 119/E | |
| Sordahl, Gordon L. | Cpl | | 743 Tank/C | |
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