has pointed out that the number of Soviet citizens who died from German bombing was roughly equivalent to the number of German citizens who died from Allied raids. Jenkins asks if Churchill was moved more by foreboding than by regret but admits it is easy to criticise with the hindsight of victory. He adds that the area bombing campaign was no more reprehensible than President Truman's use of the second atomic bomb on Nagasaki six months later. Andrew Marr, quoting Max Hastings, says that Churchill's memorandum was a "calculated political attempt..... to distance himself..... from the rising controversy surrounding the area offensive". VE Day (Victory in Europe Day) On 7 May 1945 at the SHAEF headquarters in Reims the Allies accepted Germany's surrender. The next day was Victory in Europe Day (VE Day) when Churchill broadcast to the nation that Germany had surrendered and that a final ceasefire on all fronts in Europe would come into effect at one minute past midnight that night (i.e., on the 9th). Afterwards, Churchill went to Buckingham Palace where he appeared on the balcony with the Royal Family before a huge crowd of celebrating citizens. He went from the palace to Whitehall where he addressed another large crowd: "God bless you all. This is your victory. In our long history, we have never seen a greater day than this. Everyone, man or woman, has done their best". At this point he asked Ernest Bevin to come forward and share the applause. Bevin said: "No, Winston, this is your day", and proceeded to conduct the people in the singing of For He's a Jolly Good Fellow. In the evening, Churchill made another broadcast to the nation asserting that the defeat of Japan would follow in the coming months (the Japanese surrendered on 15 August 1945). Caretaker government: May 1945 to July 1945 With a general election looming (there had been none for almost a decade), and with the Labour ministers refusing to continue the wartime coalition, Churchill resigned as Prime Minister on 23 May 1945. Later that day, he accepted the King's invitation to form a new government, known officially as the National Government, like the Conservative-dominated coalition of the 1930s, but sometimes called the caretaker ministry. It contained Conservatives, National Liberals and a few non-party figures such as Sir John Anderson and Lord Woolton, but not Labour or Archibald Sinclair's Official Liberals. Although Churchill