USS S-40 (SS-145) was a first-group (S-1 or "Holland") S-class submarine of the United States Navy. Her keel was laid down on 5 March 1919 by the Bethlehem Shipbuilding Corporation in San Francisco, California. She was launched on 5 January 1921 sponsored by Mrs. John H. Rosseter, and commissioned on 20 November 1923 with Lieutenant Commander E. F. Morrissey in command.