Rather than list all of the sites covering Memorial Day I’ll direct your attention to a few sites aggregating links to coverage.
Start with the excellent roundup of milbloggers posts at Mudville Gazette, then follow that with a look at Jeff Quinton’s extensive collection of Memorial Day coverage. Michele Catalano has a Ralph Waldo Emerson poem and three excellent links.
And finally, Matt Goulding of Newsfeed has a touching Memorial Day tribute.