The President of the United States of America, authorized by Act of Congress, July 9, 1918 (amended by act of July 25, 1963), takes pride in presenting the Distinguished Service Cross (Posthumously) to Sergeant Michael Paul Simpson (ASN: US-54817844), United States Army, for extraordinary heroism in connection with military operations involving conflict with an armed hostile force in the Republic of Vietnam, while serving with Company D, 2d Battalion, 14th Infantry, 25th Infantry Division. Sergeant Simpson distinguished himself by exceptionally valorous actions on 20 September 1968 during a reconnaissance-in-force operation near Cu Chi. His unit received intense fire from an enemy force concealed in well fortified bunkers. Sergeant Simpson moved through the bullet-swept area, positioning his men and calling in artillery fire upon the hostile positions. Disregarding his safety, he assaulted an enemy bunker. Although wounded as he began his attack, Sergeant Simpson continued through the communists’ fusillade and completely destroyed the fortification. As he attempted to recover the body of a fallen comrade near another hostile emplacement, he was killed by enemy fire. Sergeant Simpson’s extraordinary heroism and devotion to duty, at the cost of his life, were in keeping with the highest traditions of the military service and reflect great credit upon himself, his unit, and the United States Army.