the Japanese occupation, irrespective of their ethnic origin. After all, he added that the Japanese were brutal to all ethnic groups. Lee also wanted Japan's compensation to the families of Sook Ching victims to also complement contributing to the development of Singapore. Acknowledgement According to Hirofumi Hayashi, the Japanese Ministry of Foreign Affairs "accepted that the Japanese military had carried out mass killings in Singapore ... During negotiations with Singapore, the Japanese government rejected demands for reparations but agreed to make a 'gesture of atonement' by providing funds in other ways." Nevertheless, the Japanese government was motivated to provide compensation to Singapore because of the potential economic damage to Japan as a result of a boycott or sabotage by the local Chinese should Singapore's demands be rejected. They also saw the potential for Singapore's post-war ensuing success and was keen on repairing their relations. With Singapore's full independence from Malaysia on 9 August 1965, the Singapore government made another request to Japan for reparations and an apology. On 25 October 1966, Japan agreed to pay S$50 million in compensation, half of which was a grant and the rest as a loan. However, Japan did not make an official apology. These payments were also classified as a "gesture of atonement", and not "damages" or "reparations". Remains and commemoration Due to the fact that only a few remains of Sook Ching victims were found during the occupation and in the first post-war years, the families of the murdered did not have the opportunity to commemorate their relatives while respecting Chinese traditions. For this reason, a Taoist ceremony was held in early 1948 in the neighbourhood of Siglap in the eastern part of Singapore, in what is known as the "Valley Of Tears" – where mass graves from the Japanese occupation period were suspected to be, a Taoist ceremony was held to "soothe hungry ghosts." Thousands of Singaporean Chinese – mostly family members of the victims – took part in it. In the same year, a special committee was established, chaired by local businessman Tay Koh Yat. His task was to find the remains of Sook Ching victims. For the first dozen or so years, the effects of the committee's work were, however, extremely modest. Discovery of mass graves It was not until 1962 that the mass graves of Sook Ching victims were accidentally discovered at the "Valley Of Tears" in Siglap. On