26th Cavalry Regiment ( United States ) The 26th Cavalry Regiment ( Philippine Scouts ) ( 26th CAV ( PS ) ) was part of U . S . Army Forces Far East ' s Philippine Department , during World War II . The 26th engaged in the last cavalry charge in the history of the U . S . cavalry . The American Battle Monuments Commission list 301 dead who were members of this regiment interred at Manila American Cemetery and Memorial . Formation . The 26th Cavalry was formed in 1922 , at Fort Stotsenburg , from elements of the 25th Field Artillery Regiment and the 43d Infantry Regiment ( PS ) . The regiment was based there , with the exception of Troop F ( which was based at Nichols Field ) . In addition to horse mounted troops , the regiment had a HQ Troop , machine gun troop , and a platoon of six Indiana White M1 scout car s , and trucks for transporting service elements . On 30 November 1941 , the regiment had 787 enlisted men and 55 officers . Combat history . Northern & Central Luzon . Following the 1941 Japanese invasion , the 26th participated in the Allied withdrawal to the Bataan Peninsula . In doing so , the unit conducted a classic delaying action that allowed other , less mobile , units to safely withdraw to the peninsula . During the delaying action the 26th provided the " stoutest " and only " serious opposition " of the withdrawal ; the majority of the units sent north towards the Lingayen Gulf were divisions ( 11th , 21st , 71st , & 91st Infantry Division s ) of the untrained and poorly equipped Philippine Army . For instance , during the initial landings the regiment alone delayed the advance of four enemy infantry regiments for six hours at Damortis , and on 24 December repulsed a tank assault at Binalonan . However , the resistance was not without cost , as by the end of 24 December the regiment had been reduced down to 450 men . Following these events , the regiment was pulled off the line and brought back up to a strength of 657 men , who in January 1942 held open the roadways to the Bataan Peninsula allowing other units to prepare for their stand there . Bataan . The 26th Cavalry Regiment , consisting mostly of Philippine Scouts , was the last U . S . cavalry regiment to engage in horse - mounted warfare . This charge occurred at the town of Morong on 16 January 1942 . Following this , due to a shortage of food , their mounts were butchered and the regiment was converted two squadrons , one a motorized rifle squadron , the other a mechanized squadron utilizing the remaining scout cars and Bren carriers . Guerrilla activities . Following the delaying action down the central Luzon plain , Troop C was cut off from the rest of the Regiment , having been ordered into Northern Luzon in an attempt to defend Baguio by Major General Wainwright in late December 1941 . In January 1942 , the unit , with assistance from 71st Infantry and elements of the 11th Infantry , raided Tuguegarao Airfield , destroying several planes , and killing multiple Japanese soldiers . Eventually the unit was supplemented by other soldiers and guerrillas , and remained an effective fighting force well into 1943 . The remnants of Troop C would later be integrated into the United States Army Forces in the Philippines - Northern Luzon , which due to deaths and captures would be led by Russell W . Volckmann . Other guerrilla organizations were led by officers of the regiment , who ignored the surrender orders , or by enlisted men who escaped from Bataan . However , those organizations did not have a direct connection to the regiment , as the Cagayan - Apayao Forces did . Descendant units . The regiment was deactivated in 1946 and completely disbanded in 1951 . In February 1963 the regiment was constituted , again , in the Massachusetts Army National Guard , and organized in March 1963 to consist of the 1st Squadron , all being assigned to the 26th Infantry Division within the Combat Arms Regimental System ( CARS ) . Reorganized in 1967 , allotting Troop A , B , and D to Massachusetts Army National Guard , and Troop C to the Connecticut Army National Guard ( CTNG ) ; and again in 1971 reallotting Troop D to the Rhode Island Army National Guard ( RING ) , and once more in 1986 allotting Troop A to CTNG . In 1988 , the regiment was reorganized and redesignated as the 110th Cavalry Regiment ; later , in 1989 , the regiment was withdrawn from CARS and reorganized under the United States Army Regimental System . The regiment , as the 110th Cavalry , was relieved from the 26th Infantry Division in 1993 . 173rd Infantry Detachment ( LRS ) of the Rhode Island Army National Guard states that it was formed from the existing troops of Troop D , 1 / 26th Cavalry in October 1986 .