ANNEX 1 TOP SECRET TELEGRAM RECEIVED BY TELEKRYPTON IZ. 2995 TOO. 011935z TOR. 020320z IMPORTANT FROM:J.S.M Washington TO:W.C.O London FENDER 225 1st April 1944. Reference C.I.C.43/1. U.S. members wish to amend on basis of latest information page 9 para. 19 (a) as follows:BEGINS 19. Assuming Russia remains neutral. (a) Total Japanese forces. We estimate that in all operations in the Far East up to and including the capture of Luzon, Japan will have incurred a wastage of approximately 21 divisions which would be partially compensated for by the formation in the interim of an estimated 12 new divisions.