Paragraph 23 (and 2(b) of covering note). Our estimate of Japanese air strength in Burma, assuming present scale of activity in S.W. Pacific as follows:(a) If actively engaged in China and at war with Russia 150 aircraft. (b) If actively engaged with China but not at war with Russia 190-240 aircraft. (c) If not actively engaged with China and not at war with Russia 300-350 aircraft. In addition some 30 aircraft would be employed in protecting communications Singapore-Rangoon. Paragraphs 22, 26 and (3(a) and (b) and 4 of covering note).