10 Pesos

The United States Forces in the Philippines guerrilla currency is among the more bureaucratically complex emergency issue programs of the Pacific War. USFIP was the formal command structure for American and Filipino forces continuing resistance after the fall of Bataan and Corregidor in 1942, and individual divisions, districts, and provincial commanders were eventually authorized to produce their own notes to pay troops and purchase supplies from a civilian population that had little reason to accept Japanese military pesos at face value.

The 109th Division notes were produced under conditions of extreme material scarcity — paper sources, ink quality, and printing equipment varied widely across guerrilla-controlled areas of Mindanao and the Visayas. MacArthur's headquarters in Australia formally recognized and later attempted to regulate these emissions, though standardization was never fully achieved before liberation.