Major General Walter E. Lauer (20 June 1893 – 13 October 1966) was a senior United States Army officer who fought in both World War I and World War II. During World War II he commanded the 99th Infantry Division in the Battle of the Bulge. The green troops of the 99th, along with the battle-tested 2nd Infantry Division, held a key sector controlling access to Spa and Leige and large repositories of ammunition, fuel, and supplies. Despite being outnumbered by German forces at least five to one, during the Battle of Elsenborn Ridge they did not yield. It was the only sector of the American front lines during the German offensive where the Germans failed to advance. Lauer was a veteran of both World War I and II.