[citation needed] In August 1941, 9th Military District activated and organized 91st Division units such as 91st, 92nd, 93rd Infantry Regiments and 91st Field Artillery.

Colonel Theodore Cornell assumed command of the sector with only 93rd Infantry as it was left because it was still being organized and soldiers are just reporting for training.

[1] In November 1941, 81st Infantry under Lieutenant Colonel Ruperto Kangleon a Leyte native transferred from Bohol to bolster the defense of the island.

[2] In January 1942, General Sharp ordered Samar Brigade to transfer to Mindanao via Surigao leaving no troops except trainees and PC units in the island.

Colonel Cornell immediate organized the Leyte Infantry Regiment (Provisional) from trainees and volunteers in the sector.