Richard kindly posted that in early 2004 on another DG (onwar forum?)
Tank units in the ETO with Jumbos on hand (the assignment of units to armies is as of mid December). This listing appears to account for all units issued with the Jumbo.
3rd AD 6 (16 Dec)
5th AD 3 (19 Dec)
70th TkBn 4 (11 Feb)
743rd TkBn 15 (14 Oct, 3 lost as of 3 Dec)
745th TkBn 15 (14 Oct), 1 (15 Dec)
746th TkBn 6 (14 Oct), 15 (9 Nov), 5 (21 Dec)
774th TkBn 10 (16 Dec)
The 70th Tank Battalions tanks were in very poor condition in mid December. Unit diaries note that they were all original issue and worn out. Thus it appears that the Jumbos assigned to the 70th Tank Battalion may have been from some of the last available. These units account for about 37 in mid December and a total of 22 were lost to 28 January. That total of 59 is very similar to the 54 on hand and en route as of 3 December. It is likely that all 40-odd of the remaining 105 allocated to the First Army were utilized as replacements and to equip the 70th Tank Battalion.
4th AD 20 (22 Dec)
6th AD 11 (29 Dec, this may include the 5 reported en route on 3 December)
10th AD 5 (22 Nov)
702nd Tk Bn 5 (22 Nov), 5 (29 Jan)
712th Tk Bn 5 (22 Nov), 1 (11 Feb)
735th Tk Bn 5 (22 Nov), 2 (12 Feb)
737th Tk Bn 15 (22 Nov), 5 (15 Dec), 3 (29 Jan)
761st Tk Bn 5 (22 Nov)
The available reports tend to indicate that this is a fairly accurate picture of all the Jumbos assigned to the Third Army. By mid December some 68 may be accounted for including 7 that had been lost. This closely matches the 59 on hand and 5 en route count for 3 December. It may also be concluded that 10 were probably withdrawn from the 737th Tank Battalion prior to 15 December and were assigned to the 4th (or less likely 6th) AD. The remaining 30-odd allocated to the Third Army were probably utilized as replacements in these units during 1945.
709th Tk Bn 1 (19 Dec)
747th Tk Bn 5 (27 Nov, plus 10 en route)
778th Tk Bn 4 (27 Jan)
This appears to account for only 20 of the 36 on hand or en route as of 3 December. Three had been lost to that date and another was lost between 21-28 December. The remaining 12 or 13 may have been issued later (likely to the 709th Tk Bn), may have been issued to other units (possibly the 3rd AD), or they may have been retained as replacements. It appears probable that the remaining 24 of the 60 allocated to the Ninth Army were never in fact shipped, given the strategic situation in mid December, the losses sustained date, and the reduction in the number shipped from 254 to 250.
It does not appear as if the 2nd, 7th-14th, 16th, or 20th Armored Divisions were ever issued Jumbos.
end of quote
PS: he may have found more since
Plastic modelling is holding history in your hands