Max Coleman Simpson was born 28 April 1944 in Amarillo TX to Charles and Clara Lee Simpson.  H was raised in Carlsbad NM and graduated from Carlsbad HS in 1962.  The next fall he enrolled at NMSU – Carlsbad.  He was taking courses there until the spring semester 1966.  January 1967 found him in country assigned as a Chaplain’s Assistant in the 155th Transportation Company, 10th Transportation Battalion, 124th Transportation Command then stationed at Cam Ranh Bay. 

The following report of the incident is taken from https://www.taskforceomegainc.org:

On 24 January 1967, PFC Max C. Simpson was off duty and attending a swimming party with 16 other members of his transportation company at the Special Services Beach at Cam Ranh Bay, Khanh Hoa Province, South Vietnam. After a few minutes others saw PFC Simpson being carried too far out into the bay, struggling to swim against the strong current and calling for help. One man swam out to assist him, but the current and the undertow caused both men to be thrown against the rocks. Another man attempted to throw a lifeline to Max Simpson, but the wind was too strong and the attempt was unsuccessful. PFC Simpson went under the water and rocks several times before finally going under and staying down. An immediate search and rescue (SAR) effort was initiated utilizing extensive air, sea and land resources. These efforts lasted 4 days, but no trace of PFC Simpson or his remains were ever found. The soldier who swam out to assist PFC Simpson was safely rescued. At the time all formal search efforts were terminated, Max Simpson was listed Killed in Action, Body Not Recovered.
PFC Max Coleman Simpson US Army

PFC Max Coleman Simpson was never recovered and today he is memorialized at Honolulu Memorial Cemetery.  He was 22 years of age at the time of his death.