The President of the United States of America, authorized by Act of Congress, July 9, 1918, takes pleasure in presenting the Distinguished Service Cross to Second Lieutenant (Infantry) Lewis W. Walker (ASN: 0-1051429), United States Army, for extraordinary heroism in connection with military operations against an armed enemy while serving with an Infantry Company of the 422d Infantry Regiment, 106th Infantry Division, in action against enemy forces on 19 December 1944, in Belgium. During a desperate enemy counter-attack which caught his men in an exposed position, Second Lieutenant Walker, standing upright in the face of overwhelming odds, delivered fire on the enemy enabling his men to take covered positions. From this exposed position he continued to direct accurate fire, inflicting heavy casualties on the enemy, until the supply of ammunition in his platoon was exhausted. Second Lieutenant Walker, although wounded, then directed an orderly withdrawal and supervised re-supply and medical treatment. Second Lieutenant Walker’s extraordinary heroism, personal bravery and zealous devotion to duty exemplify the highest traditions of the military forces of the United States and reflect great credit upon himself, the 106th Infantry Division, and the United States Army.