Paragraph 5 Eight divisions is a reasonable figure to which the Japanese might reinforce Burma. The present figure is probably four. Paragraphs 6 and 7 The suggested distribution of 4 divisions to Upper Burma, 2 to Lower Burma west of the Irrawaddy, and 2 in the Rangoon area, is reasonable. It is quite possible, however, that the Japanese would be able to make at least one extra division available for Lower Burma from Upper Burma, owing to the threat from Yunnan not developing as it should. (See comments in Part IV for value of Chinese effort).