St. Quentin.
4. After a rest, in the course of which it was reorganized, it spent several weeks in the sector of Itancourt, in the vicinity of St. Quentin. During the months of August and September it received 2,300 men as replacements. A large number came from the Russian front (244th Reserve Infantry Regiment, 350th Landwehr Regiment, the 19th Landsturm Battalion from the garrison of Posen; besides these, Saxons were withdrawn from the 428th Infantry Regiment and the 8th Landsturm).
Flanders.
5. On October 12 the 40th Division was transferred to Flanders for a second time. From October 17 to 27 it occupied the sector of Langewaade-Zevecoten, northeast of Bixschoote, and there underwent the attack of October 27, which again caused it heavy losses.
Russia.
6. The division was then sent to Russia, where it arrived at the end of November. It was there assigned to the 10th Army and took up its position south of Smorgoni, where it still was at the beginning of January, 1918.
RECRUITING.
The 40th Division is purely Saxon.
VALUE—1917 ESTIMATE.
The attitude of the division has generally been passive (especially during the attack of July 31, 1917, north of Ypres).