I have the following in "Confederate Soldiers of Kentucky":
"2d Lt. Spencer R. Thorp" Company A, 2d Kentucky Cavalry; Pvt. S.R. Thorpe Company A, 2d (Duke's) Kentucky Cavalry; Pvt. Spencer R. Thorpe Company H, 1st Kentucky Infantry (one year unit).
I expect that the two listings for 2d Cavalry are the same man.