Filmmaker Steven Barber joins the U.S. Joint POW/MIA Accounting Command on a mission to identify and return the remains of World War II soldiers who were killed in the Battle of Tarawa. The battle took place in 1943 and over 1,000 U.S. Marines were killed, along with a larger number of Japanese soldiers and workers. Circumstances dictated that the dead be buried in mass graves and the officials are faced with the difficulty of finding them in what are now some heavily populated areas. The memories of veterans are featured along with archival footage shot by a Marine photographer who was there during the war.