102nd Division (Imperial Japanese Army)

On 29 July 1944, parts of the division perished when the Yoshino Maru transport was sunk by a US submarine.

In particular, during the Invasion of Palawan in March–April 1945, the two battalions of the 102nd division were defeated by the US 186th regimental combat team.

The Japanese garrison of Panay, consisting of a single company, retreated to the mountains and survived relatively intact despite efforts of US 185th regimental combat team.

On Cebu, the 102nd division had a single battalion and an assortment of people rescued from Leyte.

They suffered heavy casualties during the Battle for Cebu City but was able to continue a guerilla warfare afterwards.