1. Teeth Arm

Infantry Battalion

Bttn HQ: 2 rifle sqds, 2 trucks, 2 field cars
3 Companies@
CHQ: 1 rifle sqd
3 platoons@ 3 rifle sqds, 1 BAR
1 platoon: 2 MMG, 1x .50" HMG, 3x 60mm mortars

1 MG Company:

CHQ: 1 rifle sqd
2 platoons@ 6 MMG, 3x .50" HMG teams
1 battery: 6x 81mm or 3" Stokes mortars

2. Regiment Support

Infantry Regiment

HQ: 7 rifle sqds, 4 lorries with:
1 A/T Company: 6x 37mm M3A1 A/T guns, 6 trucks

3. Divisional Support

Up to:

1 Artillery Battalion:
BHQ: 6 rifle sqds, 8 trucks, Assigned FC
3 batteries@ 4x 2.95" M1 Mountain howitzers, horses

2 Artillery Battalions

BHQ: 6 rifle sqds, 8 trucks, Assigned FC
3 batteries@ 4x 75mm M1897A4, 6 trucks

6 Engineer Companies@

CHQ: 1 rifle sqd
2-3 platoons@ 3-4 rifle/engineer sqds, 2 BAR

1 MP Company

4. Corps Support

Up to:

1 Artillery Battalion:
BHQ: 8 rifle sqds, 8 lorries, Assigned FC
3 batteries@ 4x 155mm M1918, 6 lorries

1 MP Company
1 Independent Infantry Battalion (as teeth arm)

5. Notes

a) Radios are in CHQs and above.
b) Infantry have no A/T grenades.
c) The Division has the 31st Infantry Regiment of 3 battalions, and the 45th and 57th Philippine Scout Infantry Regiments each of 3 battalions (Philippino ranks, American officers).
d) Can use Corps support from List A32.
e) 60mm mortars have no ammo, and 81mm mortars have limited amounts.