Collision with PC-460
Under the command of LCdr. E.C. Hawk, submarine S-26 sank following a collision with USS PC-460 at 2223 on January 24,1942, about 14 miles west of San Jose Light in three hundred feet of water, with the loss of 46 men. ... Three survivors, including two officers (one of which was the CO) were on the bridge at the time of the collision and were rescued. One other of the bridge watch, an enlisted man, did not survive. ...The circumstances of the collision were as follows. S-26, in company with S-21 (SS 126), S-29 (SS 134), and S-44 (SS 155) were escorted out from Balboa on January 24, 1942 by USS PC-460. At 2210, PC-540 sent a visual signal to the submarines to proceed on duty assigned, and that she was returning to port. Apparently, only S-21 received this message. Shortly thereafter, PC-540 struck the starboard side of S-26 in the vicinity of the torpedo room and she sank within seconds. Salvage operations began immediately but were unsuccessful due to the depth of water.