China
Generalissimo's HQ in Kweilin - Pai Chung-hsi
- 16th Army Group - Wei Yun-sun *
- 31st Corps - Wei Yun-sun
- 131st Division
- 135th Division
- 188th Division
- 46th Corps - Ho Hsuan
- 170th Division
- 175th Division
- New 19th Division
- 31st Corps - Wei Yun-sun
- 26th Army Group - Tsai Ting-kai *
- 1st Sep. Inf. Regts.
- 2nd Sep. Inf. Regts.
- 3rd Sep. Inf. Regts.
- 4th Sep. Inf. Regts.
- 35th Army Group - Teng Lung-kuang
- 64th Corps - Chen Kung-hsia
- 155th Division
- 156th Division
- 64th Corps - Chen Kung-hsia
- 37th Army Group - Yeh Chao
- 66th Corps - Yeh Chao
- 159th Division
- 160th Division
- 66th Corps - Yeh Chao
- 38th Army Group - Hsu Ting-yao
- 2nd Corps - Li Yen-nien
- 9th Division
- 76th Division
- 5th Corps - Tu Yu-ming
- 200th Division (Mechanized Division) - Tu Yu-ming
- 598th Infantry regiment (with Soviet trucks)
- 599th Infantry regiment (with Soviet trucks)
- 600th Infantry regiment (with Soviet trucks)
- Armored vehicle regiment (50 BA type armored cars)
- Armored regiment (70 T-26, 4 BT-5, 18-20 CV-33's)
- Motorized Artillery regiment (122mm howitzers, 75mm field guns and 45mm AT guns)
- New 22nd Division
- 1st Honor Division
- 200th Division (Mechanized Division) - Tu Yu-ming
- 9th Corps - Kan Li-chu
- 49th Division
- 93rd Division
- 2nd Reserve Division
- 99th Corps - Fu Chung-fang
- 92nd Division
- 99th Division
- 118th Division
- 36th Corps - Yao Chuen
- 5th Division
- 96th Division
- 2nd Corps - Li Yen-nien
- 43rd Division
- New 3rd Division
- Kwangsi Pacification HQ
- Artillery Detachment
Air Forces: **
- C A F 2nd Route Force - Colonel Chang Ting-Meng
- 100 planes
- 115 planes
- 3rd Pursuit Group - Huang Pantang
- 7th Pursuit Squadron - Lu Tian-Long
- Polikarpov I-15
- 8th Pursuit Squadron - ?
- Polikarpov I-15
- 27th Pursuit Squadron -
- Gloster Gladiator Mk. I, Polikarpov I-
- 29th Pursuit Squadron -
- Gloster Gladiator Mk. I, Polikarpov I-
- 32nd Pursuit Squadron - Wei Yi-Ging
- Gloster Gladiator Mk. I, Polikarpov I-15bis
- 7th Pursuit Squadron - Lu Tian-Long
- 4th Pursuit Group - Liu Chi-Han
- 21st Pursuit Squadron - Lo Ying-Teh
- Polikarpov I-15bis -
- 22nd Pursuit Squadron - Cheng Hsiao-Yu
- Polikarpov I-15bis -
- 23rd Pursuit Squadron - ?
- Polikarpov I-15bis -
- 24th Pursuit Squadron - Su Xian-Ren
- Polikarpov I-16
- 21st Pursuit Squadron - Lo Ying-Teh
- 5th Pursuit Group ?
- 17th Pursuit Squadron - Captain Shen Tse-Liu
- Polikarpov I-15bis, Dewoitine D.510
- 26th Pursuit Squadron - ?
- Polikarpov I-16
- 28th Pursuit Squadron - Major Louie Yim-Qun
- Polikarpov I-15bis
- 29th Pursuit Squadron - Captain Ma Kwok-Lim
- Polikarpov I-15bis
- 17th Pursuit Squadron - Captain Shen Tse-Liu
- 6th Bomber Group - ?
- 19th Bomber Squadron - ?
- Tupolev SB
- 19th Bomber Squadron - ?
- 18th Pursuit Squadron - Major Yang Yibai
- Curtiss Hawk III, Curtiss Hawk 75
- Soviet Suprun Group - K. K. Kokkinaki
- Polikarpov I-16
Notes:
1. 16th Army Group and 26th Army Group were original defenders of Gwangxi. Other units were reinforcements which gradually arrived from Hunan, Gwangtung, and Szechuan.
2. On 18 December the Chinese launched a successful counter-offensive against the Japanese in the Kwangsi Province. To support the Chinese Kwangsi-offensive and direct the air-units the more experienced 1st ARC (Colonel Chang Ting-Meng) temporarily replaced the 2nd ARC (Colonel Hsing Chan-Fei) at Liuchou, with the 2nd ARC moving to rear positions at Kwei-Lin.
Taking part in the offensive were 115 aircraft of the 3rd, 4th and 5th PGs, 6th BG, 18th PS and one of the Soviet groups.
Read more about this topic: Order Of Battle For Battle Of South Guangxi
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