SIG INT REPORT FOR Dec 21, 41

93rd JAAF AF Bn  is located at Taiping(49,75).
55th Infantry Regiment is located at Kota Bharu(51,75).
5th Field Artillery Regiment is located at Taiping(49,75).
46th Const Co  is located at Changchun(106,41).
40th JAAF AF Bn  is located at Tuguegarao(82,74).
48th Road Const Co  is located at Changchun(106,41).
1st Mortar Regiment is located at Nagasaki/Sasebo(102,58).
10853 men are based at Sendai (117,58).
Radio transmissions detected at Anking (88,52).
1st Hvy.Artillery Regiment is located at Hong Kong(77,61).
23rd Ind. Engineer Regiment is located at Kota Bharu(51,75).
19th Field AA Machinecannon Company is located at Fusan(103,55).
III./4th Infantry Battalion is located at Iwaki(116,59).
I./143rd Infantry Battalion is located at Taiping(49,75).
31st Fld AA Gun Co  is located at Pescadores(84,63).
9th Division is located at Yenki(110,44).
Radio transmissions detected at 152,141.
Radio call sign of xAK Heito Maru detected at 18,39.
Radio transmissions detected at 152,141.
