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| Issuer | 109th Division, United States Forces in the Philippines (USFIP) |
|---|---|
| Year | 1944 |
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| Currency | Peso (1903-1949) |
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|---|---|
| Obverse lettering | 109TH DIV. USFIP NEGOTIASBLE RECEIPT PESOS 10 SERIES 1944 This receipt will be redeemed at face value within the period after final notice is received. |
| Reverse description | The reverse is printed in blue ink and displays a central triangular vignette containing the denomination '10' below the inscription 'PESOS', echoing the obverse design. Two manuscript signatures appear beneath the vignette, one in cursive script reading 'James Ro Frinestead' and a second abbreviated cursive signature below it. A faint circular stamp impression is visible to the right of the signatures. |
| Reverse lettering | PESOS 10 |
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