Somme.
3. About the middle of October, it returned to the Somme (sector north of Le Sars-Butte de Warlencourt) for a second period of three weeks during which its losses were again very heavy (the total losses of the 40th Division in August and October on the Somme were 6,127 men).
On October 30, the 7th Company of the 104th Infantry Regiment received at least 75 men as replacements (1917 class) who had had only three months of service.
4. Relieved from the Somme, the Division went into the sector of St. Eloi-Messines about November 11.
1917.
1. The division left the Messines front about March 26, before the beginning of the British offensive at Arras, and remained at rest in the area of Renaix.
Flanders.
2. It returned to line on April 23 in the same sector, and was subjected to the artillery preparation for the battle of Messines, which caused it extremely heavy losses. The 104th Infantry Regiment lost 224 men as prisoners.
On June 7, the first day of the attack, it was withdrawn from the front and sent to rest in the vicinity of Bruges and Thielt until July 19.
3. On July 22 it went into line north of Ypres in the sector of Steenstraat-Het-Sas. It suffered the bombardment in the attack of July 31.