The President of the United States of America takes pride in presenting the Silver Star (Posthumously) to First Lieutenant Gordon B. Matthews (MCSN: 0-97328), United States Marine Corps, for conspicuous gallantry and intrepidity in action against the enemy while serving as Commanding Officer, Company B, First Battalion, First Marines, FIRST Marine Division (Reinforced), in the Republic of Vietnam on 7 February 1968. During Operation HUE CITY, Lieutenant Matthews’ unit was assigned the mission of seizing a building in Hue. The position was defended by a numerically superior enemy force utilizing small-arms and automatic weapons fire from fortified and entrenched positions in and around the building. Observing that his unit’s fire was ineffective against the fortified position, Lieutenant Matthews directed tanks to the scene and ordered the wall breached with explosives. He directed the fire of the supporting tanks on numerous enemy positions despite the intense enemy fire. Climbing to the top of the wall and firing his weapon, he shouted words of encouragement to his men and led a frontal assault on the enemy position. Disregarding the heavy enemy fire, he led his men forward until he was mortally wounded. By his superb fighting ability, bold initiative and loyal devotion to duty, Lieutenant Matthews reflected great credit upon himself and the Marine Corps and upheld the highest traditions of the United States Naval Service. He gallantly gave his life for his country.