| | Name | Rank | ASN | Unit | Campaign | | Sparks, Robert D. | Pfc | | 118 FA/B | |
| Sparks, William L. | SSgt | 20529990 | 120/Unk Co | |
| Sparr, Kenneth I. | | | 117 | |
| Sparrow, George S. | T/5 | | 743 Tank/A | |
| Spasaro, Joseph C. | Cpl | 33379347 | 113 FA/A | |
| Spatafore, John N. | Pvt | 32793098 | 105 Eng/C | |
| Spatafore, William | SSgt | 36028972 | 117,119/3rd | |
| Spatcher, Francis | Cpl | | 119/Hq | |
| Spates, William H. | Pvt | 33910046 | 117/K | |
| Spaulding, Ernest G. | | | 119/G | |
| Spaulding, Lyman E. | Sgt | 36177432 | 105 Eng | |
| Spayd, Warren P. | Pvt | 33835068 | 120/Unk Co | |
| Spear, Hans | | | DHQ | |
| Spearman, Homer I. | Pfc | | 120/CN | |
| Spearman, Sam R. | Pfc | | 117/E | |
| Spector, Jean S. | 1st Lt. | O-1306162 | 119/2nd | |
| Spector, Leon (NMI) | 1st Lt | O-1174718 | 118 FA/SVC | |
| Speed, John W. | TSgt | | 120/Unk Co | |
| Speed, N. T. | | | 113 FA/Hq | |
| Speed, Woodrow | Pfc | 35716564 | 120/B | |
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