China

Szechwan 5 Infantry and one fighter(+1 inf)

Hunan 2 Infantry(+1 inf)

Yunnan 4 Infantry(+1 inf)

Kweichow 2 Infantry(+1 inf)

Shensi 1 Infantry

Suiyuyan 2 Infantry

ANZAC

Malaya 1 Infantry

New South Wales - 1 Infantry, 1 Minor IC, 1 Naval Base.(+ 1 NB)

New Zealand - 1 Infantry, 1 Fighter, 1 Airbase, 1 Naval Base.(-2 ftrs)

Queensland - 2 Infantry, 1 Artillery, 1 Fighter, 1 Airbase, 1 Naval Base.

Sea Zone 62 -1 Destroyer, 1 Transport

Sea Zone 63 – 1 Cruiser(+ 1 CC; - SS Z47)

United Kingdom (India)

Sea Zone 37 - 1 Battleship(-2 Tr)

Sea Zone 39 - 1 Destroyer, 1 Cruiser, 1 Transport(+ 1 Tr)

Kwangtung - 2 Infantry, 1 Naval Base

Burma - 1 Infantry, 1 Fighter

Malaya - 3 Infantry, 1 Naval Base(-1 inf)

India - 6 Infantry, 1 Artillery, 1 AA Gun, 1 Fighter, 1 Tac Bomber, 1 Airbase, 1 Naval Base, 1 Major IC(+2 inf, -2 ftr)

United States

Western US - 3 Infantry, 1 Mech Infantry, 1 Artillery, 1 Tank, 1 Bomber, 1 AA Gun, 1 Airbase, 1 Naval Base, 1 Major IC(-ftr, tac)

Hawaiian Islands - 2 Infantry, 2 fighters, 1 Airbase, 1 Naval Base.(+ftr, -tac and bmr)

Philippines - 2 Infantry, 1 fighter, 1 Airbase, 1 Naval Base.(-bmr)

Midway - 1 Airbase

Wake Island - 1 Airbase

Guam - 1 Airbase

Sea Zone 26 - 1 Sub, 1 Destroyer(-1 Tr, +1 SS, 1 DD)

Sea Zone 10 - Battleship, Cruiser, Transport, Carrier w/Tac & Ftr(-SS, DD)

Sea Zone 35 - 1 Destroyer and 1 Transport

Japan

Japan - 6 Infantry, 2 Artillery, 1 Tank, 2 Fighters, 2 Tac Bombers, 1 Bomber, 1 AA Gun, 1 Airbase, 1 Naval Base, 1 Major IC(- 2 inf, 3 ftr, 2 tac, 1 bmr)

Manchuria - 6 Infantry, 1 Mech Infantry, 1 Artillery, 1 AA Gun, 2 Fighters, 2 Tac Bombers, 1 Bomber(-1 ftr, +2 inf)

Palau Island - 1 Infantry

Kiangsi - 3 Infantry, 1 Artillery

Formosa - 1 Fighter

Shantung - 2 Infantry(+ 1 inf)

Kwangsi - 3 Infantry, 1 Artillery

Iwo Jima - 1 Infantry

Jehol - 2 Infantry, 1 Artillery

Caroline Islands - 1 AA gun, 1 Airbase, 1 Naval Base, 1 Infantry

Siam - 2 Infantry

Okinawa - 1 Infantry, 1 Fighter

Kiangsu - 2 Infantry, 1 Fighter, 1 Tac Bomber.(+ 1 inf, - 1 bmr)

Korea - 3 Infantry(+ 2 inf)

Sea Zone 6 - 1 Sub, 2 Destroyers, 2 Carriers each with 2 Tac & 2 Ftrs., 1 Cruiser, 1 Battleship, 1 Transport(- 1 Tr)

Sea Zone 19 - 1 Sub, 1 Battleship, 1 Destroyer(-1 CC, + 1 BB)

Sea Zone 33 - 1 Destroyer, 1 Carrier w/ 1 Tac & 1 Ftrs.(-Tr, CC)

Sea Zone 20 - 1 Cruiser, 1 Transport(+ Tr, CC)