SS Elmira Victory was a Victory ship built during World War II under the Emergency Shipbuilding program. It was built and launched by the Oregon Shipbuilding Corporation on May 12, 1944 and completed on May 31, 1944. The ship's United States Maritime Commission designation was VC2-S-AP3 and hull number 105 (1021). The ship was Oregon Shipbuilding Corporation's 21st victory ship. The Maritime Commission turned it over for Merchant navy operation to a civilian contractor, the Isthmian Steamship Company under the United States Merchant Marine act for the War Shipping Administration. She was named after the city of Elmira, New York.

Elmira is a city and the county seat of Chemung County, New York, United States. It is the principal city of the Elmira, New York, metropolitan statistical area, which encompasses Chemung County. The population was 26,523 at the 2020 census, down from 29,200 at the 2010 census, a decline of more than 7 percent.