The President of the United States of America, authorized by Act of Congress July 9, 1918, takes pleasure in presenting the Silver Star to Staff Sergeant Jesse D. Walls (ASN: 6945753), United States Army, for gallantry in action while serving with the 148th Infantry Regiment, 37th Infantry Division, in action against an armed enemy at Luzon, Philippine Islands, during World War II. On the night of 17 February 1945, the Japanese launched a fierce counterattack against the American-held Philippine National Sweepstakes Building in Manila, advanced to the second floor which was occupied by Sergeant Walls’ machine pun section, and severed contact between the two guns set up at each end of the floor. Moving down the hall under small arms and grenade fire in complete darkness, Sergeant Walls killed two of the enemy attempting to throw grenades. Then, after making sure that his weapons were in the best available positions, he proceeded under the heavy hostile fire to another room which contained a telephone, and skillfully directed a devastating barrage of friendly mortar fire in front of the building which prevented the foe from reinforcing their forces. Sergeant Walls’ courage and combat efficiency were instrumental factors in enabling our men to hold the important building. His gallant actions and dedicated devotion to duty, without regard for his own life, were in keeping with the highest traditions of military service and reflect great credit upon himself, his unit, and the United States Army.