USS Spence, a Fletcher-class destroyer, was laid down on 18 May 1942 by the Bath Iron Works, Bath, Maine; launched on 27 October 1942; sponsored by Mrs. Eben Learned; and commissioned on 8 January 194
Sendai was a Sendai-class light cruiser in the Imperial Japanese Navy. She was named after the Sendai River in southern Kyūshū. Sendai was the lead ship of the three vessels completed in her class of