1 combat team, vicinity of KENGTUNG
1 combat team, MANDALAY
1 combat team, MYITKYINA 
 
The general reserve for the Jap Forces in BURMA is located
 in the vicinity of RANGOON. Estimated Strength, one-half 
division plus one tank regiment.
 
(2) Reinforcement of ground and air forces
----------------------------------------------------
       
      The Japanese capability of reinforcing this area
is considerable because of the existing lines of communi-
cation across INDO-CHINA, THAILAND, and the MALAYAN
PENINSULA, and the sea route through the STRAITS OF 
MALACCA to RANGOON.
 
          For Japanese ground force reinforcement, there will
be available 3 weak Thai divisions in the KENGTUTNG area
of BURMA, 1 division in IND0-CHINA, and 2 divisions in
MALAYA. There have also been reliable reports of the 
formation of a Burma Independence Army, allegedly number-
ing 40-50,000. The diversion to BURMA, of Japanese forces
from MANCHURIA, CHINA, or the SOUTHWEST PACIFIC would de-
pend upon the situation existing at the time. Japanese 
reinforcements would probably be limited to increasing the
forces in BURMA to 9 divisions.
 
          Through the construction of a system of airdromes
and airfields the Japanese are capable of rapidly con-
centrating air forces from other areas to support their
troops in BURMA. However, the availability of air units
is dependent upon the situation existing in the other
areas at the time. They are capable of increasing the
number of operational aircraft in BURMA from 300 to 650
within a period of 45 days.
 
(3) Naval forces
-------------------
          In view of naval operations to be conducted in the
 PACIFIC, the most likely Japanese course of action would