Imperial Japanese Naval (IJN) Forces

DD  Kuwa*  Desdiv 52, Desron 11, Combined Fleet
DD  Take  Desdiv 31, Escort Squadron 31, 5th Fleet
plus additional small craft and transports

United States Naval (USN) Forces

Desdiv 120, Desron 60, Task Force 77
    Captain John C. Zahm - Div. Cmdr.
DD-692 Allen M. Sumner          Commander Norman J. Sampson
DD-693 Moale                          Commander William M. Foster
DD-695 Cooper * (191 dead)   Commander Mel A. Peterson
 
*sunk in this action

Sources:
1. The United States Naval & Shipbuilding Museum & U.S.S. Salem (CA-139) website at
http://www.uss-salem.org/
 see the Dictionary of American Fighting Ships (DANFS) section.
2. Chronology of the War at Sea 1939-1945 by J. Rohwer & G. Hummelchen.
3. U.S.S. Allen M. Sumner website at http://www.dd-692.com/ormocbay.htm
4.   Nihon Kaigun website at http://www.skypoint.com/~jbp/kaigun.htm
 See Allyn Nevitt’s ‘Long Lancers’ section.