A number of division insignia were created and patches manufactured for which no corresponding units were formed. In
general units were created first and sugestions for the design of their shoulder sleeve insignia came from within their own ranks. In these
cases the insignia all came into being in July and August 1944 by order of the Quartermaster General. It is believed that
these insignia were a ploy to deny to the enemy the ability to estimate American reserves based on the existence of division
insignia.