100+
25 P-40’s (B and E) each in four fighter squadrons.
18 active planes each, the rest reserve. Plus there were a few extras. Almost all were serviceable on Dec 8.
One squadron of Seversky P-35’s, maybe 20-25 or so flyable.
This all is very well documented.
What I actually meant was that I only regarded the P-40 as a modern fighter on Dec 8, 1941. Rather than there being 100+ modern fighters as you wrote, I commented that the number of modern fighters (P-40s) was closer to half that.
On Dec 7 in the Philippines, there were 54 operational P-40E's, 18 P-40B's and 18 P-35's. The P-35's listed as operational were effectively useless due to worn out engines, worn out .30 cal machineguns, light armor and no self sealing fuel tanks but of the 18 P-35's that were listed as operational, only a few of them actually made it into combat with the others having to return to base or be abandoned due to mechanical problems.
One of the P-40 squadrons had just arrived and the engines had not yet been broken in nor guns sighted but were never-the-less listed as operational. Of the freshly arrived P-40's, only a few of them made it from scramble into combat due to brand new unbroken engines blowing out. Many American pilots would fire their guns for the first time against Japanese aircraft.
None of the fighters, P-40 or P-35 had oxygen for the pilots. Lack of oxygen limited use to about 15,000 feet. Even the P-40E's would not have lasted very long because the Japanese bombers could fly much higher than the American fighters and bomb airfields with impunity.