The 347th Reinforced Infantry Regiment, nicknamed "Legion of the Dead" and Pellaeon's Regiment, was an elite infantry unit of the Imperial Army during the times of the Imperial Remnant. It was formed from the most experienced and hardened veteran Imperial Army troopers in the Remnant's ranks by the order of Grand Admiral Gilad Pellaeon, who could not use the military for offensive purposes without the approval of the Moffs. The admiral created the 347th as an "off the books" unit, and though it used Imperial uniforms and equipment, officially, the 347th was a "mercenary company". However, the Moffs were well aware of Pellaeon's project, though they did not interfere, not wanting to get their supreme commander of the Imperial military too angry.