User blog comment:Xilinoc/Ch. 552 - The Fundamental Virulence/@comment-4509522-20131010132123/@comment-5147109-20131014075154

I had made a post with more in depth on: http://bleach.wikia.com/wiki/User_blog:Tekkphreke/Gotei_13_VS_Vandenreich_Round_2_Line_up

But here is my updated list:

Soul Society/Hueco Mundo:

Gotei 13 Captains and Lieutenants: Counting all the remaining captains and lieutenants I counted 24 because Mashiro is shown to be a lieutenant again and I think we can count Yamamoto, Unohana, and Chōjirō Sasakibe out of the picture (Kira is still completely unaccounted for so rough estimate here) Also noteworthy that if all the Bankais are recovered that would bring Bankai users up to 13 confirmed Bankais (possibly 14 if you count Hisagi) 11 Captains + Renji and Ikakku.

Royal Guard/Zero Division: 5 members with a combined power exceeding that of the entire Gotei 13.

Fullbringers: 3 of the Fullbringers were shown and we're not entirely sure what powers they still have as Ginjou at one point had Ichigo's fullbring and copied his powers but we don't know if that is still the case, also there is the remote possibility that the remaining living Fullbringers may re-enter the picture but I wouldn't count on it.

Remaining Arrancar: Tier Halibel's Fraccion, Grimmjow (possibly).

Shiba Clan: Ganju was mentioned to be taking part in the next fight, Kukaku is unknown at this point.

Kurosaki's: Isshin would be a likely candidate to take part in the next battle and obviously Ichigo will be fighting as well.

Remaining Gotei 13 regular forces, stated in their page to be numbered at approximately 3000, in the start of the first battle with the VR it was stated that over 1000 had died, the number likely is larger by the end of the battle but we'll stick with 1000 for now and number them at 2000 combat troops remaining.

Soul King: Completely unknown variable here as he may or may not participate and we have no idea of his abilities.

Team Urahara: Fastest known practitioner of Shunpo as well as Captain level power, so tough she doesn't even bother using her Zanpakuto, 2 super powered kids, and the former captain of the Kido Corp who boasts a wide array of forbidden Kido techniques along with all the known ones, and of course the smartest Shinigami of all time Urahara himself who despite having been involved in several battles always seems to have an Ace up his sleeve not to mention, based on how powerful his Shikai is, a quite possibly insanely power Bankai.

(This is a definite maybe) Visored: 1 Former Captain, 2 former lieutenants, and 1 former Kido Corps Lieutenant.

Vandenreich:

Stern Ritter: Unknown total force all with Captain class power level (estimated number to be 22)

Soldat: Unknown total force with unspecified power level.

Jagdarmee: Unknown total force with unknown power level who may or may not be involved in the upcoming battle, however it would seem likely they will participate due to the fact that the VR seems pretty determined to finish the job in the next fight.

Zanka No Tachi: Most powerful Fire type (I still feel compelled to mention this one because even if all the captains manage to get their Bankai's back there is no known way to get Yamamoto's back since he is dead.