An item reported that the Japanese were utilising Davao Bay, Philippines as the headquarter of the their Third Fleet and the combined air force. The excellent natural harbour was to be used for operations in the Celebes Sea and Makassar Straits with the Tarakan oil fields and the island Java, Dutch East Indies as potential targets.
Source
Map Room Papers (Roosevelt Administration), 1942 - 1945. U.S. Joint Intelligence Committee. Daily summary dated 11 January 1942 No. 32.
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