Bird’s Eye View: The Battle for Baqubah

"A Tactical Operations Center (TOC) is the headquarters for a unit. Company-level TOCs are the smallest I have seen. A typical infantry company has about a hundred or more soldiers. The commander will normally be a captain. A company-level TOC often consists of a radio and a map, and one person on duty 24/7. It might have a coffee maker, too. In fact, there is a company TOC at the other end of the tent in which I now reside with a company called C-52. C-52 is the smallest company with only 54 men, who all live in this tent with a huge amount of weapons, and great combat experience to back them up [to whit: Superman.]"
Michael Yon