Walter E. Lauer (29 June 1893 – 13 October 1966) was a Major General in the U.S. Army during World War II and commanded the 99th Infantry Division (United States). During 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.