| Rank | Sailor |
|---|---|
| Unit | M.V. Empire Comet (Greenock) |
| Regiment | Merchant Navy |
| Died | 19-02-1942, age 25 |
| Notes | Son of James A. and Ellen Nicolson. His brother Andrew Bruce Nicolson also fell. |
| Reference | Panel 39. |
- Anderson, Robert William, Sailor
- Balfour, James Thomas Arthur, Sailor
- Brook, Richard Douglas, Apprentice
- Christie, Alexander Gartshore, Junior Engineer Officer
- Clarke, Russell Douglas, Chief Steward
- Clarke, Walter Denis, Assistant Cook
- Davies, William, Cabin Boy
- Dearson, Edward Albert, Boatswain
- Diggle, Maurice Ernest, Junior Engineer Officer
- Frodsham, Joseph, Greaser
- Garrick, Robert Alfred, Third Engineer Officer
- Grange, William Hugh, Junior Engineer Officer
- Grierson, Charles Christie, Donkeyman
- Halcrow, Wilfred Donald Mowat, Carpenter
- Herd, David, Donkeyman and Greaser
- Lindsay, William Weir, Able Seaman
- Macdonald, Murdo, Ordinary Seaman
- Mc Entaggart, Bernard, Donkeyman
- Mc Ilroy, Sidney Alexander, Engineer Officer
- Melvin, James William, Second Officer
- Milne, John Alexander, Third Officer
- Morrow, William John, Second Engineer Officer
- Mullen, James Terence, Sailor
- Putz, Albert Leslie, Second Radio Officer
- Richardson, Ernest, Third Radio Officer
- Robertson, Angus Bannerman, Apprentice
- Scott, Edward, Engineer Officer
- Simm, John, Chief Engineer Officer
- Tierney, William, Cook
- Tulloch, John Anderson, Able Seaman
- Tulloch, Robert William, Able Seaman
- Watson, Charles, First Radio Officer
- Willis, Hector Rayment, Master
- Winthorpe, Norman Spence, Steward
- Wood, Harry, Ordinary Seaman
