as an operational base, the initial resistance in the Philippines allowed Australia crucial time to organize for its defense. Philippine-American resistance against the Japanese up to the fall of Bataan on April 9, 1942, lasted 105 days (3 months and 2 days). USAFFE order of battle, December 3, 1941; casualty reports United States Army Forces Far East Philippine Constabulary 1st PC Regiment 2nd PC Regiment 3rd PC Regiment 4th PC Regiment HQ Philippine Dept Headquarters- Harbor Defenses of Manila and Subic Bays Philippine Division {PS-Philippine Scouts} {As of July 31, 1941 Division numbered 10,743} Post Service Command {PS}. ABMC lists 175 dead 1st Philippine Coast Artillery. ABMC lists 1 dead 12th Medical Battalion {PS}. ABMC lists 121 dead 12th Medical Regiment {PS}. ABMC lists 13 dead 12th Military Police Company {PS}. ABMC lists 40 dead 12th Ordnance Company {PS}. ABMC lists 45 dead 12th Quartermaster Battalion HQ {PS}. ABMC lists 3 dead 12th Quartermaster Battalion {PS}. ABMC lists 70 dead 12th Quartermaster Regiment (United States) (PS). ABMC lists 90 dead 12th Signal Company {PS}. ABMC lists 77 dead 14th Engineer Regiment {PS}. ABMC lists 324 dead 14th Engineer Battalion {PS}. ABMC lists 4 dead 17th Ordnance Company {US Army}. ABMC lists 45 dead 23rd Field Artillery (PS) {Btry A}. ABMC lists 159 dead+ 1 dead {1st Battalion} 24th Field Artillery {PS}. ABMC lists 309 dead 26th Cavalry Regiment (PS). ABMC lists 301 dead 31st Infantry {US Army}. ABMC lists 936 dead 43rd Infantry(PS). ABMC lists 31 dead 45th Infantry(PS). ABMC lists 1,039 dead 47th Motor Transport Company (PS). ABMC lists 1 dead 57th Infantry(PS). ABMC lists 983 dead 59th Coast Artillery {US Army}.{Corregidor} ABMC lists 329 dead+1 {Col Paul Bunker} 60th Coast Artillery (United States).{Corregidor} ABMC lists 390 dead 71st Medical Battalion (PS). ABMC lists 0 dead 74th Quartermaster Bakery Co (PS). ABMC lists 17 dead 75th Ordnance Depot Company {US Army}. ABMC lists 3 dead 75th Ordnance Company {US Army}. ABMC lists 35 dead 86th Field Artillery (PS). ABMC lists 169 total (8 Dead for Regiment + 161 dead for Battalion) 88th Field Artillery {PS}. ABMC lists 186 dead 91st Coast Artillery {PS}. ABMC lists 202 dead 92nd Coast Artillery {PS}.{Corregidor} ABMC lists 200 dead 200th Coast Artillery {US Army}- ABMC lists 373 dead 202nd Philippine Engineer Battalion {US Army}. ABMC lists 9 dead 252nd Signal Construction Company {PS}. ABMC lists 44 dead 515th Coast Artillery Regiment.{US Army} ABMC