SD:Beo.Pz. 38H(f) (170mm)

 is a German Artillery unit.

Overview
Some 550 tanks of both Hotchkiss variants were captured by Germans and pressed into service as Panzerkampfwagen 35H 734(f) or Panzerkampfwagen 38H 735(f), for policing and occupation duties or as basis for a number of conversions. Panzerbeobachtungswagen 38H (f) is one such conversion, accomplished by Major Alfred Becker of Baukommando Becker in 1942 and intended for use by artillery observers.