Japanese Strategy in China Report by J.I.C.

(d) "In addition to (c) Japs now able to bring units formerly tied up in Manchuria into action owing secret understanding with Russians. Divs already moved and locations confirmed are 2 Div Burma, 10 Div Siam, 14 Div New Guinea, 16 Div Philippines, 27 Div Honan, 29 Div Pabao (or Palao), 52 Div Marshal Islands, 53 Div Burma/Malaya, 54 Div Burma, 71 Div Shansi. Locations 10, 14, 16, 52 Divs allegedly confirmed by U.S sources. 27 Div by PW. 29 Div by Gen Macarthur's HQ via Chinese LO in Australia.