
In Honor To Those Comrades
Taken Prisoner of War and Still Missing-In-Action
There are heroes
in the thousands who have been held as prisoners of war or whose fate has
never been resolved. Many have been lost in the chaos of battle, the
grief of their loss made more acute for their families and their fellow
Americans because of the inability to determine whether these heroes
perished or survived. Americans captured, cruelly stripped of their
freedom, treated with contempt and brutality, or used as pawns by their
captors in a larger political struggle, have fought long, lonely battles
against despair, physical and psychological torture, and the ultimate fear
of being forgotten.
The citizens of the United States owe a great debt of gratitude to these
heroes. So it is with deep respect, great pride and the utmost dignity
that we honor the following Finance Corps Soldiers who were held as
Prisoners of War and who are still listed as Missing-In-Action:

Prisoners of War

Missing in Action
Civil War
(1861 - 1865)
World War II
(1941 - 1945)
PFC Herbert K. Ballew
TSG Edward Richard Benedict
1LT Simon Buckner Chipley
PFC Robert L. Cohen
TSG Raymundo Devera
PVT George E. Eliopoulos
TSG Felipe, Amado
CAPT Stephen R. Franks
SSG Meridith L. Hough
SGT Ross H. Thompson
LTC Melvin E. Underwood
SSG Walter A. Wernher
SSG Harold M. Williams
Korean War
(1950 - 1951)

The Missing Man Ceremony is a dignified and solemn moment in many formal dinners and other occasions.
There have been many different narratives written for the ceremony, but the symbolism is quite constant.
The Missing Man Ceremony usually follows the "Posting of the Colors" and the "National Anthem" in the order of the program.
The Ceremony
Moderator:
As you entered the dining area, you may have noticed a table at the front, raised to call your attention to its purpose -- it is reserved to honor our missing loved comrades.

Set for six, the empty places represent our men missing from each of the five services - Army, Navy, Marine Corps, Air Force, Coast Guard - and civilians. This Honors Ceremony symbolizes that they are with us, here in spirit.
All Americans should never forget our brave men and women who answered our nation's call and served the cause of freedom in a special way.
As the Honor Guard places one of the five service covers or a civilian cap on each empty plate, I would like to ask you to consider their sacrifices, followed by a moment of silent prayer.

Honor Guard:
(In silence or with dignified, reverent music as background, the Honor Guard moves into position around the table and simultaneously places one of the service covers, of the Army, Navy, Marine Corps, Air Force and Coast Guard, or a civilian hat, on each empty dinner plate at each table setting. The Honor Guard then departs.)

Moderator:
Please be seated…..I would like to explain the meaning of the items on this special table.
The table is round - to show our everlasting concern for our mmen still missing.
The cloth is white - symbolizing the purity of their motives wwhen answering the call to duty.
The single red rose, displayed in a vase, reminds us of the life of each of the missing, and their loved ones and friends who keep the faith, awaiting answers.
The vase is tied with a red ribbon, symbol of our continued determination to account for our missing.
A slice of lemon on the bread plate is to remind us of the bitter fate of those captured and missing in a foreign land.
A pinch of salt symbolizes the tears endured by those missing and their families who seek answers.
The Bible represents the strength gained through faith to sustain those lost from our country, founded as one nation under God.
The glass is inverted - to symbolize their inability to share this evening's toast.
The chairs are empty - they are missing.
Let us now raise
our water glasses in a toast to honor America's POW/MIA's and to the success of
our efforts to account for them.

Civil War
(1861 - 1865)
Danville, Virginia POW Camp
World War II
(1941 - 1945)
Captured by the Germans
MAJ Robert H. Shirley
HQ Special Troops/Division
POW Camp Unknown
Captured by the Japanese
WOJG Hoyett Adams
Philippine Department Finance Headquarters
Bilibid POW Camp
CAPT Loyd Baker
Philippine Department Finance Headquarters
Rokuroshi POW Camp
LTC Paul S. Beard
Finance Unit Unknown
Davao Penal Colony #502 POW Camp
Finance Unit Unknown
Fuk-01-Main POW Camp
MAJ John E. Brinkmeyer
Finance Unit Unknown
POW Camp Unknown
MSG Charles Francis Caster
HDM&SB Finance
Sen-06B-Hanawa POW Camp
1LT George A. Coennen
Finance Unit Unknown
POW Camp Unknown
MSG Frank N. Curtis
Finance Unit Unknown
Bilibid POW Camp
TSG Roy Howard Davis
Fort Mills Finance Office
Tok-13B-Omi (Aomi) POW Camp
SGT Robert Doyle
Headquarters Detachment, Finance Department
Cabanatuan (GS) POW Camp
LTC Leroy M. Edwards
Philippines Department, Fort Mills
Bilibid POW Camp
CAPT Stephen R. Franks
V-M Force Headquarters
Davao Penal Colony #502 POW Camp
PVT Wallace B. Hankins
59th G
POW Camp Unknown
SSG Meridith L. Hough
Philippine Department Finance Headquarters
POW Camp Unknown
CAPT James Kabakow
Philippine Department Finance Headquarters
Davao Penal Colony #502 POW Camp
MSG Chester P. Kozlowski
Finance Unit Unknown
Nag-03B-Funatsu POW Camp
Philippine Department Finance Headquarters
POW Camp Unknown
LTC Welborn Goulding McMurray
U.S. Army Forces Far East Headquarters
Cabanatuan POW Camp
MSG Donald S. Miller
4th E
Nag-09B-Jinzu (Toyama Iwase) POW Camp
PFC William Harrison Morton
Fort McKinley Finance Department
Tok-13B-Omi (Aomi) POW Camp
SSG Cecil L. Muir
Philippine Department Finance Headquarters
Bilibid POW Camp
V-M Force Headquarters
Davao Penal Colony #502 POW Camp
SSG Aaron A. Pressman
Finance Unit Unknown
en route to Tottori POW Camp
SSG Ira William Sayler
Philippine Department Finance Headquarters
Os-04B-Ikuno POW Camp
SGT Ross H. Thompson
Finance Unit Unknown
POW Camp Unknown
MSG George I. Van Wie
Finance Unit Unknown
Os-10B-Maibara POW Camp
MSG Russell Harvey Walker
Finance Unit Unknown
Os-05B-Tsuruga POW Camp
SSG Walter A. Wernher
Philippine Department Finance Headquarters
Cabanatuan POW Camp
SSG Harold M. Williams
Finance Unit Unknown
POW Camp Unknown
Finance Unit Unknown
Davao Penal Colony #502 POW Camp
PFC Herbert K. Ballew
Philippine Department Finance Headquarters
POW Camp Unknown
TSG Benjamin Franklin Beason
Finance Unit Unknown
Palawan POW Camp, Killed During Massacre
TSG Ralph Edwin Boyd
Philippine Department Finance Headquarters
Tok-05B-Niigata POW Camp
PVT Theodore Brodsky
Philippine Department Finance Headquarters
Hir-06B-Omine (Yamaguchi) POW Camp
II Philippline Corps, G2
Sen-06B-Hanawa POW Camp
PFC Robert L. Cohen
Finance Unit Unknown
POW Camp Unknown
TSG Leonard E. Cyr
Finance Unit Unknown
POW Camp Unknown
TSG Jose G. Dizon
Finance Unit Unknown
POW Camp Unknown
PFC John E. Dugan
Finance Unit Unknown
Cabanatuan (GS) POW Camp
COL William A. Enos
V-M Force Headquarters
Mukden POW Camp
MAJ Dwight Ethan Gard
United States Finance Services
Jinsen, Korea POW Camp
MSG Howard H. Hiller
Finance Unit Unknown
Os-05B-Tsuruga POW Camp
PFC Alvin T. Inghram
Philippine Department Finance Headquarters
Nag-02B-Narumi POW Camp
PFC Donald Edward Ker
24th Pursuit Group, 24th Pursuit Squadron
Fuk-17-Omuta POW Camp
SSG Arthur Greenwell Kuykendall
Finance Unit Unknown
Tok-13B-Omi (Aomi) POW Camp
LTC Roy Edgar McElfish
Philippine Department Finance Headquarters
Rokuroshi POW Camp
SSG Nelson E. McPherson
Philippine Department Finance Headquarters
Nag-09B-Jinzu (Toyama Iwase) POW Camp
PFC Paul Henry Miller
Finance Unit Unknown
Sen-06B-Hanawa POW Camp
Finance Unit Unknown
POW Camp Unknown
SSG Charles H. Norris
60th Coastal Artillery Company, Headquarters
POW Camp Unknown
1LT Robert H. Pratt
45th Infantry Regiment (PS)
Dansalan POW Camp
SSG Charles William Ragland
Finance Unit Unknown
Tok-13B-Omi (Aomi) POW Camp
PFC Irle D. Searcy
Finance Unit Unknown
Bilibid POW Camp
LTC Melvin E. Underwood
Finance Unit Unknown
Davao Penal Colony #502 POW Camp
Finance Unit Unknown
POW Camp Unknown
1LT Ambrose J. Wangler
Philippine Department Finance Headquarters
Cabanatuan (GS) POW Camp
Finance Unit Unknown
POW Camp Unknown
SSG Carl A. Wills
Finance Unit Unknown
Mukden POW Camp
Korean War
(1950 - 1951)
Company G, 8th Cavalry Regiment, 1st Cavalry Division
POW Camp Unknown