"To the People's Commissariat of Defense of the USSR
Comrade Beria
January 9th, 1942
Chief designers of factory #92, Major-General of the Technical Forces, comrade Grabin, installed domestic armament in two Matilda and Valentine tanks.
Instead of the English 40 mm gun and 7.92 mm machinegun in the Valentine tank, our 45 mm tank gun and DT machinegun are used.
Instead of the English 40 mm gun and 7.92 mm machinegun in the Matilda tank, our 76 mm tank gun and DT machinegun are used.
Comrade Beria
January 9th, 1942
Chief designers of factory #92, Major-General of the Technical Forces, comrade Grabin, installed domestic armament in two Matilda and Valentine tanks.
Instead of the English 40 mm gun and 7.92 mm machinegun in the Valentine tank, our 45 mm tank gun and DT machinegun are used.
Instead of the English 40 mm gun and 7.92 mm machinegun in the Matilda tank, our 76 mm tank gun and DT machinegun are used.
Based on personal inspection and review of trials materials, I deem that the re-armament of English tanks is senseless for the following reasons:
1. Valentine tank
The 45 mm gun has almost identical penetration to the English 40 mm gun, therefore it is sensible to use English armament for this tank and save our guns for domestic tanks.
2. Matilda tank
The installation of the 76 mm gun is unsatisfactory. The turret is cramped and uncomfortable. Significant changes have to be made to install the 76 mm gun, and therefore it is also reasonable to leave the existing armament alone.
Currently, English tanks are sufficiently supplied with ammunition. In case of an insufficient amount of shells, it would be more correct to produce them ourselves, rather than install our guns in English tanks, especially since the 40 mm shell is a simple AP-T shell.
Lieutenant-General of the Tank Forces, Fedorenko."