DRAFT ANNEX MOST SECRET IMMEDIATE From: Air Ministry To: Britman Washington. FEUDAL A. Reference telegram G.I.163 dated 31st August 1942 by British Army Staff, Washington. One. Minimum total 6 divisions and 2 tank regiments. Detail:2 divisions 1 tank regiment cross land frontier. 1 division 1 tank regiment over land from AKYAB. 3 divisions seaborne direct on CALCUTTA area. These land forces might be supported by some 350 to 400 shore-based aircraft composed of 125 to 150 fighters and 225 to 250 light, medium and heavy bombers, latter category to include a few coastal long range reconnaissance aircraft.