SECTION S
Row Sp-Ss
| Sparks, William N. | Unk. | 25th Inf., Co. D | Louisiana |
| Spaulding, George L. | Pvt. | Al. Lt. Art., 2nd Bn. Co. E | Alabama |
| Spear, B. B. | Unk. | Unknown | Unknown |
| Spirks, T. J. | Unk. | 42nd Inf., Co. D | Alabama |
| Spivey, Amos M. | Pvt. | 46th Inf., Co. C | Alabama |
| Spochlar, T. H. | Unk. | 7th Inf., Co. D/I | Kentucky |
| Spotswood, Thomas E. | Pvt. | 53rd Cav., Co. F | Alabama |
| Spray, James M. | Unk. | 35th Inf., Co. F | Tennessee |
| Spring, A. J. | Unk. | Unknown | Unknown |
| Spruce, Calvin H. | Unk. | 43rd Inf., Co. I | Georgia |
| Spuller, Stephen | Pvt. | 1st Mobile Vols, Baas Co. | Alabama |