Its a new year eve, and lots has happened
Singapore gone. Most of the troops are however out.
Moulmein also gone, with japs showing up close to Pegu, trying to cut the RR. I move 1st Burma div in cover, while railing all out to Shwebo and then marching to Assam. Depending on what he got, I will or will not fight for Mandalay. If only Thais, then I will. My defensive line will be in Assam. I plan to do some stiff defence there. Each base will have 1 or 2 brigades in it, fully fortified. At least 1 BF, 1 AA and if possible 1 light armor and/or ART will be in each hex, too. 18 British, 1 Burma Divs and 254 Armor Bde would be in reserve, sitting in key points on the railroad, in Strat mode. 6th and 7th Australian divs would join that battlegroup too. I would try to get all dot bases also covered against Paratroops. I hope to use burmese batallions to replace some more useful troops in garrisons. Several US fighter units are moving in to Cape town, they will instantly deploy to Assam afterwards. I plan to make an interleaved CAP there, by at least 1 sqdn at each base. AVG would upgrade to Lancers and P38s for high altitude sweeping, while Hurricanes, Buffalos, Wildcats, P39 and P40 would care about CAP. I might move some ex-Philippines P40E units there, too. These are rested in Batavia, and are rather skilled by now, and have range with drop tanks to go there from DEI over Sabang.
Cocos islands are being reinforced, I plan to assemble an indian division there in a few turns, when the last, blasted brigade would reach it. With reinforcements, it should be able to hold an attack by all but at least one ID. The plan is to use 1 full ID, 1 separate brigade, and some AA, ART, CD and BF units there. If they get enough time for forts building, it would be good.
Port Blair was bombed first time. It has 2 brigades plus 3rd underway, 4 BFs, 1 ENG and AA units. 2 more AA (light and heavy) are being shipped by AMCs on fast transport.
Bad news is - he made 2 deliberate attacks in Clark. He got forts down to 1, even if he lost 8k men in each attack, I lost about 2k men in each. I however fear its not long any more. I now move several units from Manila to Clark, would probably abandon Manila at all...
He bombs Palembang now, with 1 CVL, 2 or 3 BBs, some CAs and CLs near Singkawang, probably invasion cover force. I however forced him out of Singkawang by 4E bombing - all my B17s and LB30 are flying out of Soerabaya. I killed about 15 his planes (Zeros, Nells and Sallys) on the ground, and 5-6 more Zeros and Claudes shot down in the air, only 5 fighters are now reported for the base, probably damaged ones. I did not lost a single plane there. I will bomb that base to oblivion now, to get experience. If he takes Palembang, I will blast it, too.

Is it actually better to target Oil or Manpower, to get better results?
KB is now near Guam, it was spotted by my sub, but it did not penetrate the screen, the torp hits on DD were dud anyways.... Would it go towards PH or Wake, or rather towards Solomons from there...
1 regiment just landed in Noumea, one more in Suva, to provide basic defences.
Aleutian first wave deployment is nearly done. 1 IR in DH, 1 IR in Amchitka, 1 Mountain IR in Umnak, 1 Bat+1 big TankBat in Adak, and 1 Mot Reg in Attu (3 days to be there actually). BFs, CD, ART, Eng and AA units are either there or in progress. Some P39/P40/P36 units will deploy there soon, Cats are moving in.