Imperial Japanese Naval Forces (IJN)

Desdiv 2, Desron 4, 2nd Fleet
DD Murasame (F)*—Lt. Cmdr. Youji Tanegashima
 Flagship Comdesdiv 2—Captain Masao Tachibana
Desdiv 4, Desron 4, 2nd Fleet
DD Minegumo*—Lt. Cmdr. Yoshio Uesugi

United States Naval Forces (USN)

TF68
    Rear Admiral ‘Tip’ Merrill

CL 57 Montpelier(F)
CL55 Cleveland
CL58 Denver

DD507 Conway
DD508 Cony
DD466 Waller

* Ships lost in this action

Sources:
1.  Chronology of the War at Sea 1939-1945 by J. Rohwer & G. Hummelchen
2.  A Battle History of the Imperial Japanese Navy 1941-1945 by P. Dull
3.  U.S. Warships of World War II by P. Silverstone
4.  Nihon Kaigun Website @ http://www.combinedfleet.com/ see Allyn D. Nevitt’s Long Lancers section