3rd Pursuit Squadron (Iba Field, 18 P-40E) ABMC lists 0 dead 17th Pursuit Squadron (Nichols Field, 18 P-40E) ABMC Lists 0 dead 20th Pursuit Squadron (Clark Field, 18 P-40B) ABMC Lists 96 dead 35th Pursuit Group (headquarters en route to Philippines) ABMC lists 5 dead 21st Pursuit Squadron (attached 24th PG, Nichols Field, 18 P-40E received December 7) ABMC lists 89 dead 34th Pursuit Squadron (attached 24th PG, Del Carmen Field, 18 P-35A received December 7) ABMC lists 0 dead Philippine Aircraft Warning Detachment 6th Pursuit Squadron, Philippine Army Air Corps (Batangas Field, 12 P-26) ABMC lists 1 dead Philippine Army HQ Philippine Army: 11th Division HQ 11th Division: ABMC lists 1 dead HQ Com 11th Division: ABMC lists 1 dead 11th Field Artillery Regt: ABMC lists 1 dead 11th Infantry Regiment: ABMC lists 4 dead 12th Infantry Regiment: ABMC lists 2 dead 13th Infantry Regiment: ABMC lists 1 dead 21st Division 21st Engr Battalion: ABMC lists 2 dead 21st Field Artillery Regiment: ABMC lists 3 dead 21st Infantry Regiment: ABMC lists 3 dead 22nd Infantry Regiment: ABMC lists 3 dead 31st Division 31st Engr Battalion: ABMC lists 1 dead 31st Field Artillery Regt: ABMC lists 2 dead 31st Infantry Regiment: ABMC lists 6 dead 32nd Infantry Regiment: ABMC lists 3 dead 41st Division: Commanding general Vicente Lim {ABMC listed dead} 41st Engr Battalion: ABMC lists 1 dead 41st Infantry Regiment: ABMC Lists 6 dead 42nd Infantry Regiment: ABMC lists 4 dead 51st Division 51st Field Artillery Regiment: ABMC lists 4 dead 51st Infantry Regiment: ABMC lists 4 dead 52nd Infantry Regiment: ABMC lists 4 dead 53rd Infantry Regiment: ABMC lists 4 dead 61st Division HQ 61st Division: ABMC Lists 1 dead 61st Field Artillery Regiment: ABMC lists 4 dead 61st Infantry Regiment: ABMC lists 1 dead 62nd Infantry Regiment: ABMC lists 4 dead 63rd Infantry Regiment: ABMC Lists 1 dead 71st Division 71st Field Artillery Regt: ABMC Lists 1 dead 71st Infantry Regiment: ABMC lists 2 dead 72nd Infantry Regiment: ABMC lists 6 dead 73rd Infantry Regiment: ABMC lists 3 dead 75th Infantry Regiment: ABMC lists 1 dead 71st Quartermaster Co: ABMC lists 1 dead 81st Division-Brig Gen Guy O. Fort {KIA} 81st Division: ABMC lists 5 dead 81st Engr Batt.: ABMC lists 1 dead 81st Field Artillery Regt: ABMC lists 2 dead 82nd Infantry Regiment: ABMC lists 2 dead 83rd Infantry Regiment: ABMC lists 1 dead 91st Division