United States Marine Corps, for extraordinary heroism while attached to the Third Battalion, Fifth Marines (Reinforced), FIRST Marine Division, in action against enemy Japanese forces in the Borgen Bay Area, Cape Gloucester, New Britain, on 10 January 1944. When all six members of a 37-mm. gun crew were killed or wounded while moving the weapon up the steep slope of a ridge to provide support for advanced assault units pinned down by heavy enemy fire, Lieutenant Colonel Walt unhesitatingly rushed forward alone and, completely disregarding his own personal safety, began to push the gun up the hill. Inspired by his initiative and valor, several other men came to his assistance and laboriously worked their way up the slope in the face of terrific hostile fire until the gun was in position to enfilade the enemy lines. Courageously leading his men against five counterattacks made by the Japanese during the night in an effort to regain control of one end of the ridge, Lieutenant Colonel Walt enabled his forces to repulse the attacks with great losses to the enemy and, resuming the battle the next morning, skillfully directed the battalion in the capture of the entire ridge. By his brilliant leadership and expert tactical knowledge, Lieutenant Colonel Walt contributed materially to the success of our forces in this area and upheld the highest traditions of the United States Naval Service. Second Navy Cross citation Citation: The President of the United States of America takes pleasure in presenting a Gold Star in lieu of a Second Award of the Navy Cross to Lieutenant Colonel Lewis William Walt (MCSN: 0-5436), United States Marine Corps, for extraordinary heroism as Executive Officer of the Fifth Marines, FIRST Marine Division, during operations against enemy Japanese forces on Peleliu, Palau Islands, from 15 to 30 September 1944. When the Commanding Officer of the Third Battalion was wounded and the Executive Officer killed during an engagement with the enemy in thick jungle on the evening of 15 September, Lieutenant Colonel Walt assumed command of the Battalion and, by his aggressive and tireless leadership in the face of hostile small-arms, mortar and artillery fire, reorganized the Battalion and enabled it to repulse a heavy Japanese counterattack during the night and push forward to its objective the following morning. On the morning of 20 September, as Regimental Executive Officer, he made his way to the northern tip of the island