The remainder of the story of the battle of MANILA is one ot intense fighting about those buildings in the traingular area -- Gral Luna, Burgos and Taft Avenue (See Sketch No. 29).

The buildings were modern. earthquake proof structures. very strongly built of heavily reinforced concrete. Many of them are surrounded by parks and wide streets which preclude any except direct assault across open ground. The buildings had been laboriously converted by the Japanese into individual fortresses of the most formidable type, with sandbagged gun emplacements and barricades in the doors and windows oovering all approaches to each building as well as adjacent ones. Machine guns within the buildings themselves were sited to fire down corridors, stairways, and even inside rooms. 

The reduction of these buildings was effected concurrently. Each  resisted fierce floor to floor, room to room an hand to hand fighting. The 5th Cavalry, which had received mortar and machine gun fire from the buildings on the 23d of February, placed artillery concentrations upon the Agricultural Building throughout the night of 23 - 24 February, and at dawn launched an attack in face of exceptionally intense and accurate machine gun and small arms fire. Failing to gain entrance into the building, four 105-mm self-propelled howitzers, one battery of the 136th Field Artillery Battalion, and a platoon of the 637th Tank Destroyer Battalion laid direct fire on the building throughout the entire day of the 25th. On the 26th, supported by the weapons just mentioned plus 155-mm howitzers, the 5th Cavalry made several assaults upon the building, but each time was repulsed. Throughout these assaults sniper fire was received from an enemy held apartment house on San Luis street, and at 0635 on the 27th the Cavalry penetrated the apartment house and eliminated the snipers. 4.2 inch mortars were then brought into action and throughout the night 27 - 28 fired harassing missions against enemy in the Agricultural Building. At 0800 February 28th, direct supporting fires were laid upon the building for one hour by one battery of 155-mm howitzers. This was followed by another hour of direct fire from tanks and tank destroyers, and after this another hour of direct fire from 155-mm howitzers. This heavy gunfire partially neutralized the Southern and Eastern portions of the building, and at 1230 cavalrymen stormed it with flame throwers, rocket 1aunchers, and small arms. Throughout the afternoon of the 28th, fighting continued within the building. Finally resistance was overcome, save for a group of enemy holding out in 12 foot dugouts in the basement. By employing high explosive charges and burning gasoline, our troops destroyed these enemy and secured the Agricultural Building at 1425 March 1st.

The 148th Infantry was moved in from the Santa Mesa area on February 24th, and on February 25th from positions along Taft Avenue placed strong neutralizing fire on stubbornly held enemy positions in the Legislative and Finance Buildings. This neutralization fire was delivered by all heavy weapons of the 1st Battalion 148th Infantry, by two batteries of the 136th Field Artillery Battalion (employing direct fire by 155-mm howitzers), three platoons of the 637th Tank Destroyer Battalion, Company D of the 754th Tank Battalion with assault guns of the 716th Tank Battalion attached, two platoons of the Regimental Cannon Company, and Company A, 82d Chemical Battalion (4.2 inch mortars). By 1800 on the 25th, it appeared that these buildings were substantially reduced. However, such was not the case. On February 26th at 0930, after another heavy direct fire preparation from 105-mm self-propelled howitzers and 155-mm howitzers, the 1st Battalion 148th Infantry crossed Taft Avenue and by 1100 had gained entrance to the Legislative Building.

(See Sketch No. 30). In difficult room to room and floor to floor fighting among corridors, stairways, and against barricades and breastworks defended by the enemy with light machine guns, rifles, and hand grenades, troops of the 1st Battalion 148th Infantry slowly but steadily gained the upper hand by the effective use of flame throwers and gasoline drums ignited by thermite. Elements of the Battalion succeeded in reaching the second floor where heavy enemy fire from prepared positions halted the advance. At 1630 the troops were withdrawn from the building under cover of a smoke screen to allow further neutralization by direct fire. Using the same weapons as on the 26th, the 1st Battalion 148th Infantry on February 27th at 1400 relaunched its attack against the Legislative Building. By 1615 the troops again had secured the 1st f1oor, and by 1800 were in possession of the entire building with the exception of enemy in tunnels and dugouts in the basement. On the 28th, these enemy were destroyed and by noon on that date the Legislative Building was completely occupied by our forces.

     Leaving Company A to occupy the Legislative Building, the 1st Battalion 148th Infantry then directed its attention to the Finance Building. On March 1st, heavy neutralization fire from 155-mm. howitzers,  tanks, and tank destroyers was placed on that building, the last enemy stronghold in MANILA. This fire started at 1430 and lasted for two hours, after which a broadcast in Japanese was made asking the enemy to surrender. Twenty-two enemy came forth under the white flag. At 1000, 2nd March, after similar devastating fire, the Finance Building was again assaulted, again unsuccessfully. American troops were withdrawn to allow further gunfire to be placed on the now battered fortress. The preparation lasted until 1300, after which Company C penetrated the building and secured the 1st four floors by 1440. (See Sketch No. 31). By 1800 March 2nd we held all of the building with the exception of a small pocket on the top floor. This pocket was reduced the next day. Seventy-four Japanese dead were found inside the building.

By 3d March, the once strong and elaborately prepared Japanese defenses in MANILA had been reduced to merely a vestige of their former solidity, and there remained only the enemy positions in Wallace Park. That area was honey-combed with caves, trenches, and connecting tunnels, and had been a source of harassment to elements of the 1st Cavalry Brigade and the 148th Infantry Regiment from the 23d of February to the 3d of March. After the reduction of the Agricultural Building by the 5th Cavalry, and the Legislative Building by the 1st Battalion 148th Infantry, those units continued to fire upon Japanese positions in Wallace Park. Upon the fall of the Finance Building, the 148th Infantry moved into the Wallace Park area and destroyed the small groups of enemy remaining in dugouts and trenches.

On March 3d, the Commanding General of the XIV Corps, from the Corps Command Post, which all during the combat in MANILA had been located at Grace Park, sent a teletype message to the Commanding General of the Sixth Army stating that all organized resistance in the city had ceased. Thus ended the Battle of Manila. It had lasted from January 30th until March 3d, and required the fighting strength of three U. S. Divisions to bring almost complete annihilation to the enemy garrison. Japanese dead numbered 16,665.