The comment "Retreat, hell, we're just attacking in another direction" has been variously attributed to 1st Marine Division Commander Major General Oliver P. Smith or to regimental commander Colonel (later LtGen) Lewis B. "Chesty" Puller

First time i've seen Puller mention, so we both might be right. (I've even seen Dougout Doug attributed to it)

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Whe're off to see the Wizard, the wonderful wizard of OZ - 6 Australian Infantry Div, Bardia January 1941