December 22, 1941

It looks as though the Japs were really making their main thrust, or are at least getting set for it. Instead of 15 transports, there are now reported to be 70 or 80 in Lingayen Gulf. They are standing off the entrance to the Gulf and are making a landing south of San Fernando down as far is Agoo. Their numbers are as yet very indefinite, as there is no basis on which to compute the troop capacity of the transports. All reports seemed to indicate that transports are relatively small. Even a very small ship can carry 500 men on a short trip such as these probably made from Formosa. On basis of 500 per ship we would have about 40,000 in this force. Probably 40,000 to 50,000 is not far from correct estimate. Of course we already have three additional forces on Luzon—at Vigan, Aparri, and Legaspi, each of which is probably about 5000, so total force opposing us is about 55,000 at minimum, and may be much larger. Considerable activity reported around San Fernando and Naguilian today as far south as Agoo and some hostile troops south of Agoo. However, one platoon of our tanks moved up as far as Agoo where it met enemy heavy tanks, and anti-tank fire. One tank was lost. Some of our troops north of San Fernando cut off and moving to Baguio via Naguilian road, which is being destroyed.