The Galactic Empire: An Empire Reborn
Imperial Officers' Manual
Major Revision: 2.0 – 2008.10.31
An adaptation of the pre–Endor document and policies.
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A Wing Commander's Rank Insignia ...

The rank of Wing Commander is awarded to first officers aboard large-scale warships (carrying 72 fighters or more) who consistently perform exceedingly well after sufficiently long & dedicated service.