The President of the United States of America, authorized by Act of Congress July 9, 1918, takes pride in presenting the Silver Star (Posthumously) to Private First Class Sidney George Walls (ASN: 18019635), United States Army, for gallantry in action while serving with the 7th Cavalry Regiment, 1st Cavalry Division, in action against the enemy near Ugong, Luzon Island, Philippine Islands, on 21 February 1945. Private Walls, a light machine gunner, was in position on the squadron perimeter when, under cover of darkness in the early hours of the morning, the Japanese launched a three-pronged attack against the stronghold. Private Walls immediately put his machine gun into action against the elements of the main attack which came in his area, but was wounded by fire from enemy troops who had successfully infiltrated to a position on his right flank. Even though he was seriously wounded and suffering intense pain, Private Walls remained with his machine gun, firing it into the enemy ranks and covering his entire sector. Private Walls was killed several minutes later by a Jap who had crawled close enough to toss a grenade into the gun pit. His intense devotion to duty and determination to hold the enemy prevented a breakthrough, and was in keeping with the high traditions the United States Cavalry has set for valor on the field of battle.