Burma. (Japanese Occupation Of Burma). 1942. Envelope addressed to Letpadan bearing Japanese Occupation of Perak SG J193, 5c brown tied by bilingual Hsipaw double ring with Letpadan/R.M.S. Sorting' arrival on reverse. Owing to shortage of Burma stamp in the Shan States, Malaya Japanese Occupation stamps were used. Only a few covers are known from this Office only. A superb item of Occupation mail paying the domestic letter rate. Ex S.G. and Gerald Davis.