The President of the United States of America takes pride in presenting the Navy Cross (Posthumously) to Sergeant Robert E. Simpson (MCSN: 302593), United States Marine Corps, for extraordinary heroism and devotion to duty while serving with a Rifle Company of the Third Battalion, Second Marines, SECOND Marine Division, in action against enemy Japanese forces at Betio Island, Tarawa Atoll, Gilbert Islands, on 20 November 1943. Moving inland after landing with his platoon, Sergeant Simpson discovered that vital communication equipment had been left on the beach by casualties and voluntarily dashed through a hail of bullets across the exposed beach swept by three Japanese machine guns and retrieved the valuable equipment. Then, Seeing a wounded and helpless officer lying directly in the line of enemy fire, Sergeant Simpson unhesitatingly ran to his assistance in a gallant effort to bring him to safety, but was killed in the attempt. His great personal valor in the face of extreme danger was in keeping with the highest traditions of the United States Naval Service. He gallantly gave his life for his country.