| | Name | Rank | ASN | Unit | Campaign | | Spencer, Samuel M. | Cpl | 36026059 | 119/L | |
| Spencer, William | 1st Lt | O | 258 Eng | |
| Spencer, William J. | T/5 | | 118 FA/C | |
| Sperberg, Harold O. | | | 119/Unk Co | |
| Spero, Lawrence H. | Pvt | | 117/B | NF,R |
| Spicer, Cyril B. | 2nd Lt | O | 117 | |
| Spicer, Robert M. | 1st Lt | O-545836 | 113 FA/Unk Co | |
| Spicer, William M. | Sgt | 20456949 | 117/E | |
| Spidaletto, Joseph J. | Sgt | 42003426 | 120/L | |
| Spiegel, Aaron I. | 1st Lt | O | 400 FA | |
| Spieler, Raymond C. | Pfc | 36630220 | 119/L | |
| Spielman, Harold | | | 531 AAA/Btry D | |
| Spielman, Hubert M. | SSgt | 37221451 | 120/Unk Co | |
| Spielman, Loren L. | | | 531 AAA/Btry A | |
| Spieres, Angelo | SSgt | | 117 | |
| Spiering, Norman H. | SSgt | 20646725 | 119/G | |
| Spiker, Robert C. | Capt | O-447049 | 117/B | N,NF,R,A,CE |
| Spilde, Lester E. | | | 119/Unk Co | |
| Spiler, Robert L. | Capt | | 117/B | |
| Spilker, Fred G. | Pvt | | 743 Tank/Hq | |
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