while modernization of existing M60A3s in service continues. On June 7, 2019, Taiwan’s Ministry of National Defense confirmed that Taiwan has signed a $2 billion dollar weapons deal with the Trump administration, which includes a purchase of 108 M1A2T (M1A2C export variant for Taiwan) Abrams battle tanks. Taiwanese defense officials intend to use the M1A2T Abrams battle tank to replace its army's M60A3 and M48H CM11 tanks. On July 8, 2019, the U.S. State Department approved the sale of new M1A2T Abrams tanks to Taiwan despite criticism and protest of the deal from the People's Republic of China (PRC). The deal includes 122 M2 Mounted Machine Guns, 216 M240 machine guns, 14 M88A2 HERCULES vehicles, and 16 M1070A1 Heavy Equipment Transporters. General Dynamics Land Systems will build the tanks at Anniston Army Depot, Alabama, and at Joint Systems Manufacturing Center in Lima, Ohio. The final signing of the Letter of Offer and Acceptance (LOA) was confirmed on December 21, 2019. The tanks represent the first sale of new tanks to the ROC Army in decades from the US. Surplus M1A1 tanks were previously rejected by previous US administrations, including George W. Bush in 2001. Current ROC tanks include used M60A3 tanks and locally manufactured M48 tanks in which the initial variants were first produced between the 1950s and 1960s. Some criticisms were made of these M1 Abrams purchases, some analysts expressed that Taiwan's terrain and some of its bridges and roads are unsuitable for the 60-tonne M1A2. However, Taiwan's current tanks have older 105-millimeter guns that may not be able to readily penetrate the frontal armor of modern People’s Liberation Army (PLA) Type 96 and Type 99 tanks, which can easily penetrate the Patton’s old-fashioned steel armor with their 125-millimeter guns. The M1A2T tank's 120-millimeter gun is capable of destroying PLA tanks without reliance on anti-tank missiles. Moreover, tanks can be used as mobile reserves for counterattacks against PLA beach landings, which was successful during the Battle of Guningtou. ROC Army Chief of Staff, Yang Hai-ming, said that China's best tank, the heavy Type 99 tank, would not be able to be transported in an amphibious invasion during a potential war with Taiwan and the PLA would have to rely on the much lighter 20-ton Type 63A tanks. Due to this logistics issue for the PLA there is less concern about the M1A2T tanks having to deal with China's most