The despatch from Sir Douglas Haig of 23rd December, 1916, deals with the Somme battle. Paragraph 29 (Dent’s edition), shows that the 55th was employed in the big attack by the Fourth Army beginning on 25th September, now designated the “Battle of Morval.” The objectives “included a belt of country about 1000 yards deep, curving round the north of Flers to a point midway between that village and Martinpuich (55th Division, Major-General H. S. Jeudwine, and New Zealand and 1st Divisions).” These objectives were gained. Paragraph 31 states: “On the Fourth Army front on 27th September a further portion of the enemy’s fourth system of defence north-west of Gueudecourt was carried on a front of a mile by the 55th and New Zealand Divisions.” A further “very considerable advance,” was made in the afternoon and evening. On the night of the 28th September, the Division left the line and was ordered to the Ypres salient. The Commander of the Fourth Army sent them a message which spoke of their good work and their “spirit of gallantry and endurance.” The Division was still in the salient when the great attack of 31st July, 1917, took place. That assault was the beginning of the Third Battle of Ypres, now “The Battles of Ypres, 1917.” Sir Douglas Haig’s despatch of 25th December, 1917, paragraph 41 (Dent’s edition), deals with the initial assault launched at 3.50 a.m. on 31st July, and states: “At 9 a.m. the whole of our second objectives north of the Ypres-Roulers railway were in our possession with the exception of a strong point north of Frezenberg, known as Pommern Redoubt, where fighting was still going on. Within an hour this redoubt had also been captured by West Lancashire Territorials (55th Division).” In this attack the Division was in the XIX. Corps, Fifth Army. See note, Messrs. Dent’s edition, p. 113. The operations 31st July-2nd August are now designated the “Battle of Pilckem Ridge.” Paragraph 50 of the same despatch gives an account of the attack launched at 5.40 a.m. on 20th September (the Battle of the Menin Road Ridge), “a most successful operation,” notwithstanding the excessively bad state of the ground. “West Lancashire Territorials (55th Division) found the ground south-east of St. Julien very wet and heavy after the night’s rain. None the less, they made steady progress, reaching the line of their final objectives early in the afternoon.” Needless to say, the losses of the Division in the Third Battle of Ypres were heavy. In the last week of September the Division left the salient after over eleven months’ service there. They were taken to the Epéhy district south-west of Cambrai and at once entered the line.