The President of the United States of America takes pride in presenting the Navy Cross (Posthumously) to First Lieutenant Carter B. Simpson (MCSN: 0-5959), United States Marine Corps, for distinguished service in action against the enemy while serving with Company M, Third Battalion, FOURTH Marine Regiment (Detached) as member of a Navy Bluejacket-Marine Battalion, in the defense of the Bataan Peninsula, Luzon, Philippine Islands, from 28 December 1941 to 3 April 1942. Lieutenant Simpson served with an anti-aircraft battery which, due to conditions of terrain, was completely exposed to observation and repeatedly subjected to heavy aerial bombardments. By his courage, coolness and efficiency under great strain, Lieutenant Simpson materially contributed to the efficient functioning of that battery during repeated engagements against great odds. From 23 to 31 January 1942, while serving with a composite Bluejacket-Marine Battalion which had been hastily formed to expel a strong enemy detachment that had seized commanding ground which dangerously threatened the Naval installations at Miravalis, Philippine Islands, Lieutenant Simpson, by his resourcefulness, energy and outstanding qualities of leadership, rendered conspicuous service in controlling and handling mixed units in this action, which succeeded in isolating the enemy force on Longoskawayan Point where it was destroyed. His actions at all times were in keeping with the highest traditions of the United States Naval Service.