Son of James Holt Smith and Elizabeth Holt Smith; husband of Nina Irene Holt Smith, of 28, Magrath Avenue, Cambridge, Cambridgeshire.

Son of S.Q.M.S. Thomas L. Smyth and Gladys Smyth, of Bolton, Lancashire. Attached 2 Anti-Tank Battery, Royal Indian Artillery.

Son of James Butterworth Spencer, and of May Spencer, of Poulton-le-Fylde, Lancashire. Husband of Florence Spencer, of 63, Poulton New Road, Blackpool, Lancashire.

Son of Thomas Henry and Alice Spragg, of 51, Whalley Road, Skerton, Lancaster, Lancashire; husband of Sarah Agnes Spragg, of Brookhouse, Lancashire.

Son of Arthur and Ethel Ada Stanistreet, of Salford, Lancashire.

Son of Henry James Stockwell and Elizabeth Alice Stockwell, of Hawkley, Hampshire.

Son of James and Mary Ann Stones; husband of Mary A. Stones, of Walkden, Lancashire.

Son of Edward Fred and Lily Edith Stoodley, of Weaste, Salford, Lancashire.

Son of Mr. and Mrs. J. Stringfellow, of Bolton, Lancashire; husband of Bertha Stringfellow, of Bolton, Lancashire.

Son of Harry and Annie Sutcliffe, of Castleton, Rochdale, Lancashire.

Son of James and Sarah Ann Sutton, of Seedley, Salford, Lancashire; husband of Margaret Sutton, of Leeds, Yorkshire.

Son of Walter and May Sutton, of Blackburn, Lancashire; husband of Margareta Sutton, of Bolton, Lancashire.

Son of Richard and Eliza Swarbrick, of Salford, Lancashire.

Son of Michael and Florence Taggart, of Salford, Lancashire; husband of Margaret (Peggy) Taggart, of Salford, Lancashire.

Son of John and Esther Alice Taylor, of Kearsley, Lancashire.