| | Name | Rank | ASN | Unit | Campaign | | Spillane, Cornelius V | Cpl | | Recon | |
| Spillinger, Ernest (NMI) | Capt | O-524695 | 117,105 Med | |
| Spilman, Claude M., Jr. | 1st Lt | O-540496 | 117 | |
| Spina, Anello J. | T/4 | 32528774 | 120/H | |
| Spinarelli, Patrick J | SSgt | 325664734 | 119/M | |
| Spindle, Robert L. | Pvt | | 120/CN | |
| Spires, Matha | Pfc | | 117 | |
| Spiros, Angelo | SSgt | | 117/C | N,NF,R,A |
| Spitler, Glen A. | Pfc | 35420512 | 120/Unk Co | |
| Spitzel, Albert | | | 105 Eng | |
| Spitzer, (unknown) | 1st Lt. | O | 120/H | |
| Spitzer, Paul | Pvt | | 117/E | |
| Spitznagle, Ernest W. | 1st Lt | O | 743 Tank/Unk Co | |
| Spivey, David W. | Cpl | | 113 FA/B,118 FA | |
| Spivey, Eley E. | Pfc | 34876749 | 119/Unk Co | |
| Spivey, Harry H. | Cpl | 20420446 | 119/A | |
| Spivey, Huston L. | | | 105 Med/A | |
| Spivey, Jasper C. | T/5 | | 120/Medic Bn,120/G | |
| Spivey, Neal A. | Cpl | | 113 FA/E | |
| Spivey, Ralph H. | Pvt | | 117/A | |
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