| Surname | Initials | Rank | Army No. | ||
|---|---|---|---|---|---|
| Spencer | H | Lance Corporal | 14300328 | ||
| Spencer | F C | Corporal | 2725286 | ||
| Spencer | R | Lance Corporal | 14256090 | ||
| Spencley | H | Private | D/39246 | ||
| Spenley | G | Private | 4847711 | ||
| Spens | T P | Captain | 101826 | ||
| Speroni | G | Private | 5681164 | ||
| Sperring | E | Lance Corporal | P/4156 | ||
| Spiby | J E | Lance Corporal | P/2707 | ||
| Spice | S V | Private | 999294 |