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| and 8th A Fld Bn (Japanese) |
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| FAR EASTERN LIAISON OFFICE (Allied) |
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| Matsui Unit (Japanese) |
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| Miyo Force 1st Sect (Japanese) |
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| Provisional Transport Unit 2nd Coy 2nd Pl. 20th Independent Mountain Artillery Bn (Japanese) |
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| Southwest Area Fleet HQ (Japanese) |
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| Tuguegarao Military Police Sect (Japanese) |
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| Negros |
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| Panay |
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| Puerto Princesa |
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| San Fabian |
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| San Nicolas |
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| Takloban (Tacloban) |
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| Tiaong |
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| Visayan Sea |
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| South Pacific |
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