| | Name | Rank | ASN | Unit | Campaign | | Spivey, Trenton J. | Cpl | | 113 FA/E | |
| Spoganetz, Peter | | | 119/Unk Co | |
| Spohr, Charles W. | Sgt | | 823 TD/C | |
| Spoonamore, Edward | Pfc | 35568404 | 119/K | |
| Spooner, Robert J. | Pvt | 39470748 | 120/B | |
| Spoor, Warren S. | Pfc | | 119/Unk Co | |
| Sportiello, Ciro G. | Sgt | | 117/A | N,NF |
| Sposato, Oreste | T/5 | | 120/Unk Co | |
| Spradley, Clyde A. | Pvt | 39684972 | 119/C | |
| Spradley, George T. | T/5 | | 30 Signal Co | |
| Spradley, Herbert C. | Pvt | | 117/A | |
| Spradlin, Harley F. | | | 119/G | |
| Sprague, Claud J. | Pfc | 36965486 | 120/Unk Co | |
| Sprague, Edward H. | Pfc | | 30 Signal Co | |
| Sprague, Edward L. | 1st Lt | O | Div Arty | |
| Sprague, Sterling F. | | | 120/Unk Co | |
| Spraker, Frank A. | 1st Lt | O-1305126 | 119/C/2nd Plt | N,NF,R,A,CE |
| Sprankle, Harold G. | Pfc | | 119/Unk Co | |
| Sprankle, Robert S. | Pvt | 13003619 | 117 | |
| Spratt, Paul E. | SSgt | | 117 | |
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