The document discusses evidence that Vietnam has information and potentially remains of the approximately 200 Americans last known alive in Vietnam. It details Vietnam's systematic collection of American remains during and after the war, as well as admissions from Vietnamese officials of storing remains. However, Vietnam has only returned a small portion of the hundreds of remains estimated to be available based on US intelligence. The document argues Vietnam is capable of doing more to provide information and unilateral repatriation of stored remains to help resolve these missing American cases.