1. Teeth

Infantry Battalion
Bttn HQ: 2 rifle sqds
3 Companies@
CHQ: 1 rifle sqd
3 platoons@ 3 rifle sqds, 3 LMG
0-1 platoon: 4 MMG, 3x 50mm mortars

1 Support Company:
CHQ: 1 rifle sqd
1 platoon: 4x 45mm M37 or 37mm M30 A/T guns, horse tows
2 platoons@ 3 MMG
1 battery: 6x 82mm mortars, Obsolete FC

Divisional Recce Battalion

Bttn HQ: 2 rifle sqds, horses
2 Companies@
CHQ: 1 rifle sqd, horses
3 platoons@ 3 rifle sqds, 3 LMG, horses

2. Regiment Support

Infantry Regiment HQ: 4 rifle sqds with up to:
1 Anti-tank Battery: 6x 45mm M37 or 37mm M30 A/T guns, horses
1 Gun Battery: 4-6x 76mm M27, horse tows, Obsolete FC
1 Engineer Platoon: 2 rifle/engineer sqds, 0-1 flamegun 1 Recce Platoon: 3 rifle sqds, 3 LMG, horses

3. Divisional Support

Up to:

1 Tank Company:
CHQ: 1x T-26A2 or A3, 1x T-26TU OR 2x T-26B M33
3 platoons@ 5x T-26A2 or A3 OR 5x T-26B M33

1 Light Tank Company:

CHQ: 1x T-38 or T-37
3 platoons@ 5x T-38 or T-37

1 Flame Tank Platoon: 3x OT-26 M31 or M33

2 AA Batteries@ 6x 37mm M39 AA, horses

3 Engineer Companies@

CHQ: 1 rifle sqd
3 platoons@ 3 rifle/engineer sqds, 0-1 flamegun

2 Artillery Battalions@

BHQ: 6 rifle sqds, horses, Obsolete FC
2 batteries@ 6x 122mm M38 or M10/30, horse tows

0-2 Artillery Battalions@

BHQ: 6 rifle sqds, horses, Obsolete FC
2 batteries@ 6x 76mm M36 or M33 or M02/30, horse tows

1 Artillery Battalion:

BHQ: 8 rifle sqds, horses, Obsolete FC
2 batteries@ 6x 152mmL12 M09/30 or M10/30 or 152mmL24 M38, horses

4. Notes

a) Radios are in at Bttn HQ and above only, at best.
b) Infantry have no A/T grenades.
c) The division has 3 Infantry Regiments each of 3 battalions.
d) In Finland the Light Tank Company can be Vickers Medium Mk.II in 1 division only.