Australia–Japan Research Project at the Australian War Memorial
The human face of war
South Seas Force: strength on 16 May 1942

16 May 1942 (time of issue of orders for FS Operation)
Commander: Major General HORII Tomitarô

55th Infantry Group HQ
144th Infantry Regiment
55th Cavalry Regiment 3rd Company (less one platoon) plus 55th Cavalry Regiment Pom-pom Gun Squad
55th Mountain Artillery Regiment 1st Battalion
55th Engineer Regiment 1st Company plus Materials Platoon (part strength)
55th Division Signals Unit (part strength)
55th Supply Regiment 2nd Company
55th Division Sanitation Unit (part strength)
55th Division 1st Field Hospital
55th Division Veterinary Workshop (part strength)
55th Division Disease Prevention and Water Supply Unit (part strength)
47th Field Artillery (type B) Battalion (less one company)