United States Assessment of Japanese Capabilities in South-East Asia. Note by Sec.

c. Possibility of reinforcement. It is estimated that without reducing her present strength in Manchuria and North China, Japan can find thirteen divisions with which to reinforce either Southeast Asia or the Southwest Pacific. It is unlikely that more than five additional divisions could be profitably employed in the Southwest Pacific in present circumstances. Hence it appears that, while maintaining a maximum effort in Melanesia, Japan could also provide substantial ground reinforcement for Burma.