Many thanks to Arturo Filippo Lorioli for contributing this article.
Corps Units:
31st Guastatori (assault engineers) bn
10th Engineer Battalion
10th "LoC"(Line of Communications) Engineer Battalion
9th Bersaglieri Regiment (from 101st Motor Div "Trieste")
28th Bersaglieri bn
30th Bersaglieri bn
16th Artillery Regiment
49th Arty bn (105L28)
8th Artillery Regiment
142th Arty bn (149L28)
19th Infantry Regiment (2 bns only)
20th Infantry Regiment (3 bns)
1st Celere Artillery Regiment
1st Arty bn (100L17)
3rd Arty bn (75L27)
4th Arty bn (75L27)
5th AA/AT Arty bn (88L56)
401st AA Arty bty (20L65)
404th AA Arty bty (20L65)
27th Mixed Engineer Battalion
17th Infantry Division "Pavia"
27th Infantry Regiment (2 bns only)
28th Infantry Regiment (2 bns only)
26th Artillery Regiment
2nd Arty bn (75L27)
3rd Arty bn (75L27)
4th Arty bn (75L27)
77th AA Arty bty (20L65)
432nd AA Arty bty (20L65)
17th Mixed Engineer Battalion
186th Parachutist Rgt
5th Parachutist bn
6th Parachutist bn
7th Parachutist bn
187th Parachutist Rgt
2nd Parachutist bn (from 185th Parachutist Rgt)
4th Parachutist bn (from 185th Parachutist bn)
9th Parachutist bn
10th Parachutist bn
186th Parachutist Artillery Rgt
1st Parachutist Arty bn (47L32)
3rd Parachutist Arty bn (47L32)
8th Parachutist Guastatori bn
Corps units:
33rd Guastatori bn
7th Bersaglieri Regiment (from 102nd Infntry Div."Trento")
8th Bersaglieri bn
10th Bersaglieri bn
8th Artillery Regiment
33rd Arty bn (149L40)
52nd Arty bn (152L37)
131st Arty bn (149L28)
61st Infantry Regiment (3 bns)
62nd Infantry Regiment (3 bns)
46th Artillery Regiment
1st Arty bn (100L17)
2nd Arty bn (100L17)
3rd Arty bn (75L27)
4th Arty bn (75L27)
412th AA Arty bty (20L65)
414th AA Arty bty (20L65)
4th "Granatieri di Sardegna" AT bn (47L32) (From "Giovani Fascisti" div)
355th Frontier Guards Arty bn (77L28)
354th Frontier Guards Arty bn (77L28)
51st Mixed Engineer Battalion
39th Infantry Regiment (2 bns only)
40th Infantry Regiment (3 bns)
205th Artillery Regiment
1st bn (100L17)
2nd bn (100L17)
3rd bn (75L27)
4th bn (75L27)
4th AA Arty bty (20L65)
437th AA Arty bty (20L65)
25th Mixed Engineer Battalion
132nd Armored Regiment
8th Tank bn (M13/40)
9th Tank bn (M13/40)
10th Tank bn (M14/41)
1 x AA Arty bty (20L65)
8th Bersaglieri Infantry Regiment
5th Bersaglieri bn
12th Bersaglieri bn
5th AT bn (Semoventi L40 47L32)
132nd Artillery Regiment
1st Arty bn (75L27)
2nd Arty bn (75L27)
3rd Arty bn (105L28)
5th Semoventi bn (75L18 SP)
6th Semoventi bn (75L18 SP)
51st AA/AT Arty bn (90L53 + 20L65)
31st AA/AT Arty bn (88L56)
3rd "Nizza Cavalleria" Armoured Cars bn (AB41)
32nd Mixed Engineer Battalion
133rd Tank Regiment
12th Tank Battalion (M14/41)
51st Tank Battalion (M14/41)
??th Tank Battalion (M14/41)
12th Bersaglieri Regiment
23rd Bersaglieri Bn
36th Bersaglieri Bn
??th Bersaglieri AT bn (47L32)
3rd "Lancieri di Novara" Light Tanks bn (L6/40)
133rd Artillery Regiment
2nd Arty bn (75L27)
5th Arty bn (20L65)
3rd Celere Artillery Regiment
554th Semoventi bn (75L18 SP)
556th Semoventi bn (75L18 SP)
29th AA/AT Arty bn (88L56)
332nd Arty bn (100L17)
406th AA bty (20L65)
33rd Mixed Engineer Battalion
65th Infantry Regiment (2 bns only)
66th Infantry Regiment (3 bns)
21st Artillery Regiment
1st Arty bn (100L17)
2nd Arty bn (100L17)
3rd Arty bn (75L27)
4th Arty bn (75L27)
5th AA/AT Arty bn (75L46, 1 bty only)
146th AA Arty bty (20L65)
411 AA Arty bty (20L65)
8th Bersaglieri Armoured Cars bn (AB41)
11th Tank bn (M13/40)
52nd Mixed Engineer Battalion
136th Infantry Division "Giovani Fascisti"
1st "Giovani Fascisti" Infantry bn
2nd "Giovani Fascisti" Infantry bn
25th Engineer bn
136th Artillery Regiment (all "portees")
14th Arty bn (65L17)
15th Arty bn (65L17)
16th Arty bn (75L27)
17th Arty bn (100L17)
88th AA Arty bty (20L65)