The 106th Infantry Division, when they caught to brunt of the German Offensive on 16 December 1944:

Casualties:

The 106th Infantry Division was placed "on line" 10 December 1944 after a two day 207 mile truck convoy move from France. In France they had been bivouacking in two-man pup tents for a week in down-pouring rain. The troops were soaked to the skin and had hardly time to dry out prior to replacing the 2nd Division, man for man, gun for gun in the Ardennes salient jutting out into Germany. The replacement period took from 10 to 11 December. The Germans struck the Division at 0530 on 16 December as they started their Ardennes Offensive, the battle which the Americans named "The Battle of the Bulge."

The Battle of the Bulge lasted from 16 December 1944 through 25 January 1945. More than a million men, 500,000 Germans, 600,000 Americans and 55,000 British fought in the largest land battle of World War II.

American forces sustained 81,000 casualties, including 23,554 captured and 19,000 killed. The Germans sustained an estimated 100,000 casualties, killed, wounded or captured.

The 106th Infantry Division sustained 641 killed in action (KIA) 1,200 wounded. Over 7,000 were captured and taken to prison camps all over Germany. The 106th Infantry Division had been "on-line" only five days when the Germans struck.

106th Infantry Division Deaths: (641) from 16 December 1944 to end of hostilities.
Includes deaths while held as a prisoner of the Germans.
  Div Hdq & Arty    4   106 Signal         5    106 Recon         6    331st Medics     4
  422nd Regiment   84   423rd Regiment   139    424th Regiment  236    81st Engineers  15
  589th FAB        27   590th FAB         11    591st FAB         4    592nd FAB        9
  No Unit Designations given     97