'Dan' was a Japanese undertaking by General Masakasu Kawabe’s Burma Area Army for Lieutenant General Masaki Honda’s 33rd Army to keep the Burma Road closed and to regain the strategic initiative on the Salween river front after the defeat of 'U' (3/15 September 1944).
Based on the use of Lieutenant General Eitaro Naka’s 18th Division, Lieutenant General Yuzo Matsuyama’s 56th Division, parts of Lieutenant General Seisaburo Okazaki’s 2nd Division and Lieutenant General Saburo Takehara’s 49th Division, the offensive was designed to drive to the east from Lungling astride the Burma Road to push back the Chinese armies and to relieve the Japanese garrisons at Pingka, Lameng and Tengchung. The 33rd Army's offensive was spoiled by increased Chinese pressure from the middle of August.