The Philippines
Japan took the islands from the USA in early April. It is estimated that 76 - 80,000 American and Filipino prisoners were then marched by the Japanese victors over 60 miles from Bataan (among other places) to Camp O'Donnell. Thousands died on the march from illness, weakness and treatment which included torture, executions and beatings. Only 54,000 reached Camp O'Donnell. A further 20 - 27,000 are thought to have died in the camp itself.