addition 60/70000 of code IMX (repeat IMX) 18 unit and oil (repeat oil) /213 (or 0213) unit reported newly arrived same area. In South China Japs have equivalent at least four divs including Ind inf and mixed bdes. HK defence force and new arrivals. Latter include one tank regt and one armd car regt. (f) Japs reinforcing FIC including Tonkin. (g) In view Japs massed more troops than for any previous offensive in China, DMI feels they intend all out offensive. Present Changsaa ops likely to develop into coordinated north and south attack on Canton-Hankow railway and move north from FIC not excluded.