The Philippine Commonwealth Army wasn't organized yet until July 1941. What few units there are at this period in P-40 Warhawks and P-26 Peashooters. I think there were some B-17s based out in Clark Field or in Nicholas Field. However, Vietnam had tons of WWII surplus as well so resupplying their ammunition isn't that of an issue.
1. 43d, 44th, 45th, and 57th Infantry Regiments, plus the 24th and 25th Field Artillery Regiments, the 26th Cavalry Regiment (PS) and the 91st and 92nd Coast Artillery Regiments (PS). Those would be the core of the "Philippine Division".
2. Equipment... usable immediately and easily duplicated in 1939 America or in the Philipine Islands.
Hand combat weapons
M1905 bayonet – used on the M1 Garand. (In stock)
M1 Bayonet – used on the M1 Garand. (Can be duplicated.)
M4 bayonet – used on the M1 and M2 Carbine. (Can be duplicated.)
M5 bayonet – used on the M1 Garand: (Can be duplicated.)
M7 Bayonet – used on the M16: (Unavailable until AR-15 steel rifle.)
Crossbow – used by South Vietnamese Montagnards (This is easy.)
Pistols and revolvers
Colt M1911A1 – standard ARVN sidearm. (In stock.)
M1917 revolver – .45 ACP revolver used by the ARVN at the beginning of the war. Piece of crap. Replace it.
Smith & Wesson Model 10 – .38 Special revolver (In stock.)
Infantry rifles
M1 Carbines (Reverse engineer, with a hotter bullet. Then make them like sausages.)
M1 Garand (Limited supply, would have to ramp up US production.)
M1, M1A1, & M2 Carbine: same as M1 carbine.
M16A1 – Limited supply, have to reverse engineer as a "steel rifle" in the US.
MAS-36 rifle – This would be a pass-on to the 1940 French as soon as reverse engineered.
AK-47 - Might be made in country and in the Philippine Islands.
Submachine guns
Carl Gustaf m/45 – reverse engineer in the US. Then replaces the Thompson.
Smith & Wesson M76 - same.
M3 Grease gun - same. But could be made in the Philippine Islands.
Madsen M-50 – used by South Vietnamese forces, supplied by the CIA. Discard.
MAS-38 submachine gun – Discard or pass to the 1940 French.
MAT-49 submachine gun – Hand off to 1940 French.
MP 40 submachine gun – Discard. It is trash.
Thompson submachine gun - In stock, ramp up production
Uzi - chamber for .45 and REALLY ramp up production.
Shotguns
Ithaca 37 - In stock.
Ithaca 37 – pump-action shotgun, same again.
Remington Model 31 – same again.
Stevens Model 77E – Discard.
Machine guns
M60 machine gun – ehhh. it can work if the pins and clips are fixed and the pawl indexer is modified to MG3 style. Put Ruger on it.
Colt Machine Gun – experimental light machine gun. Trash. Discard.
M1918 Browning Automatic Rifle – Adopt the FND.
FM 24/29 light machine gun – pass on to the 1940 French.
M1919 Browning machine gun - In stock. Make more.
Browning M2HB .50cal Heavy Machine Gun. In stock. Really make a lot more.
Grenades and mines
Claymore anti-personnel - Reverse engineer and make these like hamburgers. In country and in the Philippine Islands.
AN-M8 – white smoke grenade. Reverse engineer.
C4 explosive - Make a lot of this.
Mark 2 fragmentation grenade -In stock.
M1 smoke pot - in stock.
M26 fragmentation grenade - have to reverse engineer. Horrible device badly engineered.
M59 and M67 fragmentation grenade - same again. No two-function safety.
AN/M14 TH3 thermite grenade – Incendiary. Reverse engineer.
M15 and M34 smoke grenades – Willy Pete. In stock.
OF 37 grenade and DF 37 grenade - Pass on to 1940 French. Let them blow their hands off with the wretched things.
M18/M18A1 Claymore – command-detonated directional anti-personnel mine. Same as standard Claymore, but with a detonator.
Grenade and Rocket Launchers
M7 and M8 rifle grenade launcher – rifle grenade launcher used with respectively the M1 Garand and the M1 carbine. Could fire the M9 and M17 rifle grenades. Have to be reverse engineered.
M79 Grenade Launcher - same.
M203 grenade launcher – single-shot 40mm underslung grenade launcher designed to attach to a M16 rifle. Has to be reverse engineered.
M18 and Mk 20 grenade launchers - reverse engineer.
Mark 18 Mod 0 grenade launcher – Hand-cranked, belt-fed, 40x46mm grenade launcher. Discard.
Bazooka – M9 variant will have to be reverse engineered. Jump straight to the M20 "Super Bazooka".
M72 LAW – 66mm anti-tank rocket launcher. Discard as trash.
BGM-71 TOW – wire-guided anti-tank missile. Too advanced and not duplicable with 1939 tech.
Infantry support weapons
M18 recoilless rifle – 57mm shoulder-fired/tripod mounted recoilless rifle. Duplicate.
M20 recoilless rifle – 75mm tripod/vehicle-mounted recoilless rifle. Same again.
M67 recoilless rifle – 90mm shoulder-fired anti-tank recoilless rifle. Same again.
M40 recoilless rifle 106mm tripod/vehicle-mounted recoilless rifle. Same again.
M2 mortar – 60mm mortar. Duplicate. In stock.
M19 mortar – 60mm mortar, used in conjunction with the older, heavier M2 mortar. Duplicate.
Brandt Mle 27/31. Pass on to 1940 French.
M1 mortar – 81mm mortar. In stock.
M29 mortar – 81mm mortar. Duplicate.
M30 mortar 107mm mortar. In stock?
Artillery
105 mm Howitzer M101A1/M2A1. US is just developing the M2.
105 mm Howitzer M102. Duplicate
M107 Self-propelled 175mm gun. Not sure this is 1939 duplicable.
Combat vehicles
Tanks
M24 Chaffee – light tank. Duplicate with French M1898 gun.
M41A3 Walker Bulldog – Same.
M48 Patton medium tank – Maybe by 1943?
Other armored vehicles
C15TA Armored Truck – Discard. Trash
Lynx Scout Car Mk II. No. See C15TA
M113 – APC Duplicate. Use steel and a better FORD engine.
M113 ACAV v Armored Cavalry Assault Vehicle - same again.
M3 Scout Car – In stock.
M3 Half-track – In stock.
Cadillac Gage V-100 Commando – Trash. Discard.
M8 Greyhound - Duplicate
M42 Duster – M41 based hull, with a twin 40 mm antiaircraft gun mounted on an open turret. If nothing else, duplicate the AAA gun.
M88 Recovery Vehicle – armored recovery vehicle based on M48 chassis. Too advanced. maybe 1943?
M578 light recovery vehicle – armored recovery vehicle, same problem as the M107.
Wickums armored draisine - Railroad travel car?
Other vehicles
M151 – 1⁄4 ton jeep. In stock.
Dodge M37 – 3/4 ton truck. Trash.
M35 series 2½-ton 6x6 cargo truck. Use the M1939 Packard.
M135 2½-ton truck: Same again.
M54 5-ton 6x6 truck: Same again.
Unless it is a grease-gun, anything made by Colt or GM is a piece of trash.
M.