In a matter of speaking, lots of ships have been decommissioned and then recommissioned. See:
USS Macdonough DDG 39 (DLG 8) - The Ship
USS KING DLG-10 [DDG-41]
History of USS Preble
US Cruisers List: Guided Missile Cruisers
LEAHY
Cruiser Photo Index DLG/CG-26 USS BELKNAP
Etc..
Apparently, when a ship goes thru a massive conversion, such as a major warfare threat upgrade, or from gun cruiser to missile cruiser, or from missile cruiser to flagship (the Belknap), it is decommissioned then commissioned again.
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("It is with regret that your name will be placed in our inactive status and I hope you may work for our organization again. Farewell, Dr. Hemlock!"--CII Spymaster Dragon's taped message, (w,stte), "The Eiger Sanction")