US submarine S-26 lost according to the U.S. Joint Intelligence Committee. Daily summary dated 30 January 1942

An item reported that the US submarine S-26 was located in 301 feet of water in the Gulf of Panama. Regarded the war conditions and no hope op survivors was the salvage operation stopped. With pencil written at least operation for another 48 continued.(1)

Note

1. Part of S-class preceded by R-class succeeded by V-class. Laid down by Bethlehem Shipbuilding Corporation, Quincy, Massachusetts on 7 November 1919, launched on 22 August 1922, commissioned on 15 October 1923 and sunk in a collision with he submarine chaser PC-460 (later renamed USS Sturdy) on 24 January 1942.

Source

Map Room Papers (Roosevelt Administration), 1942 - 1945. U.S. Joint Intelligence Committee. Daily summary No. 51 dated 30 January 1942