RECRUITING.

Since the departure of the 99th Reserve Infantry Regiment, the 26th Reserve Division is made up entirely of Wurttembergers.

VALUE—1917 ESTIMATE.

The 26th Reserve Division is a very good division, of a combative value equal to that of the majority of the active divisions. In the battle of the Somme, in 1916, it opposed a stubborn resistance to the British advance and launched vigorous counterattacks.

The division has not been seriously engaged since 1916; it was thoroughly rested on the Flanders front. Not having been exposed to violent battles and not having any great losses, its morale has not been shaken. (British Summary of Information, February, 1918.)

1918.

Belgium.

1. The 26th Reserve Division was withdrawn from the Merckem sector on the 20th of February, and went to the area west of Antwerp. Here, it was very probably trained in open warfare, but the fact has not been definitely established.

Arras.

2. It left about March 11 and entered line near Hénin (southeast of Arras) on the 24th. Its mission was to protect the troops engaged in the main attack farther to the south against a flanking movement by the British troops massed around Arras. In so doing, it became heavily engaged, and is reported to have lost 60 per cent of its strength. It was relieved on May 14, and went to rest in the Arleux area (south of Douai).