Philippine Department

• 59th Coast Artillery Regiment
• 60th Coast Artillery Regiment
• 91st Coast Artillery Regiment
• 92nd Coast Artillery Regiment
• 803rd Engineer Aviation Battalion
  • Company A

Philippine Commonwealth Army

• 1st Coast Artillery Regiment
• 2nd Coast Artillery Regiment
  • Battery D
  • Battery F

Naval Units:
16th Naval District

• U.S. Navy Inshore Patrol
  • Oahu (PR-6)
  • Luzon (PR-7)
  • Quail (AM-15)
  • USS Pigeon (ASR-6)
    • (abandoned ship) crew

Ground units:
Japanese Fourteenth Army

• Philippine Department

  Philippine Commonwealth Army

  • 1st Coast Artillery Regiment
  • 2nd Coast Artillery Regiment
    • Battery D
    • Battery F

  Naval Units:
  16th Naval District

  • U.S. Navy Inshore Patrol
    • Oahu&

      Naval Units:
      16th Naval District

      • U.S. Navy Inshore Patrol
        • Oahu (PR-6)
        • Luzon (PR-7)
        • Quail (AM-15)
        • USS Pigeon (ASR-6)
          • (abandoned ship) crew

      Ground units:
      Japanese Fourteenth Army

      • 4th Infantry Division
      • 22nd Air BrigadeStrength 13,000 U.S. and Filipino troops, 2 gunboats, and 1 minesweeper 75,000 Japanese troopsCasualties and losses 800 killed
        1,000 wounded
        11,000 POWs
        1 gunboat sunk
        1 gunboat scuttled
        1 minesweeper scuttled 900 killed
        1,200 wounded