The Divisional area found by the following list in their newspaper 'The Polar Bear News' dated 14 Dec 45
CINEMAS AND THEATRES
NEHEIM: GARRISON CINEMA
SOEST: BURG THEATRE
MESCHEDE: Y.M.C.A. CLUB
BRILON: REPERTORY THEATRE
SUNDERN: ORD. CLUB
ARNSBERG: POLAR STARS THEATRE
WINTERBERG: CINEMA
WINTERBERG: POLAR BEAR THEATRE
BRILON: CINEMA
HUSTEN: CINEMA
LIPPSTADT: CINEMA
KAMEN: ALHAMBRA CINEMA
HAMM: KURHAUS
UNNA: EAGLE CINEMA
LUNEN: RITZ CINEMA
HOMBRUCH: STARDUSTERS
WETTER: OLD VIC CINEMA
MENGEDE: GLORIA CINEMA
DORTMUND-ASSELN: REGAL CINEMA
BOCHUM: PARK HOUSE THEATRE
ATTENDORN: CINEMA
OLPE: MUCKY DUCK
BERLEBERG: CINEMA
EICKEL: CINEMA
HERNE: ALLIED SERVICES THEATRE
WATTENSCHEID: APOLLO CINEMA
HATTINGEN: CENTRAL CINEMA
ISERLOHN: SPEARHEAD CINEMA
LUDENSCHEID: CENTRAL CINEMA
SCHWERTE: REICHKROS CINEMA
GEVELSBERG: DUKE OF WELLINGTON
HEMER: CINEMA
MENDEN: CINEMA
MOHNESEE: ODEON CINEMA
Do we have any 'Polar Bears' to confirm more units and locations so far found
HQ 49th (West Riding) Infantry Division disbanded Oct 46 – Neheim
49th Divisional Signals – Neheim
3rd (West Riding) Reece Regiment RAC (8th Northumberland Fusiliers) – Northumberland Barracks Menden
49th (West Riding) Reece Regiment RAC
249th Field Park Company RE
103rd Anti-Aircraft? Brigade RA
110th Heavy Anti-Aircraft Regiment RA
69th (West Riding) Field Regiment RA
3rd Medium Regiment RA – Larkhill Barracks Bochum
146th Field Ambalance
HQ 21st Group Pioneer Corps – Neheim
1st Battalion Sherwood Foresters (Nottinghamshire and Derbyshire Regiment)
2nd Battalion Princess Louise's Kensington Regiment – Schwerte
1st Buckinghamshire Battalion, The Oxfordshire and Buckinghamshire Light Infantry
56th Infantry Brigade disbanded Aug 46
2nd Battalion Essex Regiment
2nd Battalion Gloucestershire Regiment – Soest then UK 1946
2nd Battalion South Wales Borders – Lippstadt moved to Erwitte Dec 45 moved to Solingen Jun 46 moved to 53 Inf Div Harding Barracks Wuppertal Aug 46 then UK Dec 46
146th Infantry Brigade disbanded Aug 46
4th Lincolnshire Regiment
1st/4th King’s Own Yorkshire Light Infantry
Hallamshire Battalion York and Lancaster Regiment to UK 1946
147th Infantry Brigade disbanded Oct 46
1st Battalion Leicestershire Regiment – Northumberland Barracks Menden moved to Horrocks Barracks Schloss Neuhaus Apr 46 then 131 Inf Bde Lingen Jul 46
1/7th Battalion Duke of Wellington’s Regiment – Gevelsberg
11th Royal Scots Fusiliers – Lüdenscheid
Regards
Steve