All materials gathered by the Special Commission [...] compel us to formulate the following conclusions:
1. The prisoners of war - Poles, who had stayed in the three camps located west of Smolensk and who had worked there building roads before the start of the [German-Soviet] war were present in these camps also after the German occupiers captured Smolensk - until the end of September 1941;
2. In the autumn of 1941 the German occupation authorities conducted in the Katyn forest mass shootings of POWs - Poles, from the above mentioned camps;
[...]
4. In connection with the deterioration of Germany's general military and political situation at the start of 1943 the German occupation authorities launched a number of provocation actions with the purpose of attributing their own crimes to the organs of Soviet power and craftily setting the Russians and Poles at variance;
5. In order to achieve this:
a) the German fascist invaders tried with the help of persuasion, bribes, threats and brutal beatings to find "witnesses" among Soviet citizens who would testify falsely that the prisoners of war - Poles, were allegedly shot dead by the organs of Soviet power in the spring of 1940;
b) in the spring of 1943 the German occupation authorities started to bring from other places the bodies of POWs - Poles, shot by them and to throw them into the uncovered graves in the Katyn forest with the purpose of obliterating their own crimes and increasing the number of "victims of Bolshevik bestialities" in the Katyn forest;
[...]
8. When shooting the prisoners of war - Poles, in the Katyń forest the German fascist invaders were consistently implementing their policy of physical extermination of Slavic nations [...].
January 24, 1944
Sprawa polska w czasie II wojny światowej na arenie międzynarodowej. Zbiór dokumentów (The Polish Issue during WW2. Collection of Documents), Warsaw 1965