(LCol. Allen Thayer) (transf. to 102nd Division (PA)) 63rd Infantry Regiment (PA) 64th Provisional Infantry Regiment (PA) 65th Provisional Infantry Regiment (PA) 61st Field Artillery Regiment (PA) (Col. Hiram W. Tarkington, FA) (transf. to 102nd Division (PA)) 61st FA Regt HQ Company 1st Bn/61st FA Regt (PA) (75mm guns, 8x) 2nd Bn/61st FA Regt (PA) (2.95-inch pack howitzers, 12x) 3rd Bn/61st FA Regt (PA) 61st Engineer Battalion (PA) 61st Division Units 61st Division Headquarters & HQ Company 61st Medical Battalion 61st Signal Company 61st Quartermaster Company (Motorized) 61st QM Transport Company (Truck) Sources Bibliography Morton, Louis. The Fall of the Philippines (Publication 5-2) . Retrieved on 14 Feb 2017. See also Macario Peralta Jr. Ludovico Arroyo Bañas References Infantry divisions of the Philippines Military units and formations disestablished in 1942