| Surname | Initials | Rank | Army No. | ||
|---|---|---|---|---|---|
| Splaine | W G | Private | 5189346 | ||
| Splencer | J | Corporal | W/1669 | ||
| Spokes | J W | Lance Corporal | P/4786 | ||
| Spokes | G S | Lance Corporal | P/11070 | ||
| Spong | A S | Lance Corporal | 7681548 | ||
| Spong | M G | Corporal | P/700 | ||
| Spong | A S | Lance Corporal | ..1538 | ||
| Spooner | R H | Lance Corporal | 6096995 | ||
| Spooner | E F | Private | 5049006 | ||
| Spooner | F T | Lance Corporal | 6286233 |