Hundred Regiments Offensive Aug 20 – Dec 5, 1940 China 8th Route Army – Deputy Commander Peng Dehuai 129th Division 47 regiments 120th Division 22 regiments 115th Division 46 regiments Total: 115 Regiments, variously estimated between 70,000 and 300,000 men. Actual communist strike regiments exerted to the campaign would total about 22 regiments. Japan Japanese Northern China Area Army – Lieutenant General Hayao Tada 15th Independent Mixed Brigade [ Hebei, Peiking area] 27th Division [ Hebei, Tientsin area] 7th Independent Mixed Brigade [ Shandong, Huimin area] 110th Division [Hebei, Baoding area] 8th Independent Mixed Brigade [Hebei, Shijiazhuang area] - Major General Mizuhara 1st Independent Mixed Brigade [Hebei, Handan area] Mongolian Army [HQ: Chahar, Zhangjiakou] 26th Division [ Suiyuan, Datong area] 2nd Independent Mixed Brigade [Chahar, Zhangjiakou area] 1st Army [ Shanxi, Taiyuan] 36th Division [Shanxi, Lu'an area] 3rd Independent Mixed Brigade [Shanxi, Shanheng (山亨) county area] 4th Independent Mixed Brigade [Shanxi, Yangquan area] - Lieutenant General Katayama 9th Independent Mixed Brigade [Shanxi, Taiyuan area] 41st Division [Shanxi, Linfen area] Collaborationist Chinese forces ? Notes Sources Tetsuya Kataoka, Resistance and Revolution in China, The Communists and the Second United Front, UNIVERSITY OF CALIFORNIA PRESS, Berkeley, Los Angeles, Oxford The Battle of One Hundred Regiments [2] 抗日战争时期的侵华日军序列沿革 (Order of battle of the Japanese army that invaded China during the Sino Japanese War) [3] RESISTANCE WARS: Hundred Regiment Campaign Hundred Regiments Hundred Regiments