Japanese claiming destroying American warships according to the U.S. Joint Intelligence Committee. Daily summary dated 31 December 1941

An item referred to a Japanese naval communique dated 31 December claiming that their aircraft sunk an American destroyer and 2 submarines and damaged 76 merchant ships in the waters of Luzon, Philippines between 26-28 December.

Source

Map Room Papers (Roosevelt Administration), 1942 - 1945. U.S. Joint Intelligence Committee. Daily summary No. 21 dated 31 December 1942