"To the People's Commissar of Defense of the USSR, Marshal of the Soviet Union, comrade Voroshilov
I report that the director of factory #183, comrade Maksarev, reported that he can produce the T-32 vehicle in the configuration that you provided starting with the 1st quarter of 1940, and in the variant with 45 mm of armour starting with the 2nd quarter.
The factory director asks that you assign him specifically this vehicle (the T-32) as it is simple to produce and can be built with 45 mm of armour. Assigning the T-20 with all wheel drive will delay the production due to complexity. Consider that starting new production at STZ or another factory will take 6-8 months. The factory director proposes the organization of both types of vehicle in the following amounts: T-32: 2500, T-20: 2500 (on a wartime schedule), but under the condition that the factory is freed from anything that does not have to do with tanks, including the Voroshilovets tractor, with the transfer of the latter to ChTZ in the amount of 800 per month starting with 1940.
Reporting on the above, I judge that it is possible to agree with the director's proposal, simultaneously spinning up production of the T-32 at STZ.
Considering that the Army will receive a quick, high quality, and efficient 23-24 ton vehicle immune to 37 mm caliber artillery in the face of the T-32 with 45 mm armour, I deem that it is possible to cease production of the T-26 class of vehicle starting with 1941, when STZ will begin T-32 production, entirely replacing old vehicles with new ones. The T-20 will replace the BT, the T-32 will replace the T-26 and T-28, and heavy KV tanks with diesel engines (or the SMK or "100", if they are accepted into service) will form a new class of vehicles.
ABTU Chief, Corps Commander Pavlov
ABTU Military Commissar, Brigadier Commissar Kulikov
One copy typed under dictation, signed September 30th, 1939"