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There are 42 collectibles in Gears of War: Judgment. Each one is a COG Tag containing personal information on a Gear and detailing how they died in Halvo Bay. One can be found in every chapter of the game.
Act I: The Museum of Military Glory[]
Old Town[]
From the level exit, turn around to see the COG spray behind a tree in a small park. The COG Tag is to the right near some trashcans.
Riverwalk District[]
After surviving the final wave of Boomers at the end of the level, run down the stairs to the right.
Museum Gardens[]
At the very beginning of the level, chainsaw through the door and look for the red COG spray on a building to the right. Follow the alleyway past some Frag grenades to find the COG Tag collectible.
Great Hall[]
In the water at the base of the fountain.
Kashkur Wing[]
The COG Tag is directly underneath the mounted machine gun at the top of the small stairs.
East Wing[]
The COG Tag is directly to the right of the exit door next to an Onyx Guard corpse.
Archives[]
After leaving the first section with the Serapede eggs, follow the left wall to find the red COG spray. The COG Tag is to the right of the spray.
Vaults[]
Follow the edge of the E-Hole (that gigantic hole to your right) to find the Cog Tags at the far end of the map.
Act II: Halvo Bay Military Academy[]
Enfield Bridge[]
Near the mounted gun at the middle of the bridge.
Courtyard[]
As soon as you enter the school (after the courtyard itself and the Ragers and the turret), go left into the office to find the COG Tag.
R&D Labs[]
During the first section, you will see a few grubs bust through some windows on the right wall. The COG Tag is in that room.
Monroe Commons[]
Behind the desk in room 24 on the right side.
Atrium[]
In the very first section of the level, the COG Tag is in a small room at the back right of the main room. NOTE: there is a second COG Tag you can pick up during this level (at the very end near the exit), but the second COG Tag counts towards the next level, Crash Site.
Crash Site[]
At the very top of the stairs on the right side (facing up). You can pick this COG Tag up at the very end of the previous level, Atrium.
Act III: Seahorse Hills[]
Amador Park[]
Near the very end of the level, you will run up a few short sets of stairs. Look for the COG Tag at the top of the short stairs; there's a slightly longer set of stairs near the COG Tag that has an Onyx ammo case.
Magadha Villa[]
Near the exit of the level, run past the door to continue, and the COG Tag is on the left behind a small column.
Soleno Villa[]
The COG Tag is near the end of the level, out on the street you will see a few cars piled up and a fire hydrant spewing water. Specifically, between the outer car and the car that was rear-ended into the barricade, away from the water
Windward Way[]
After being forced to vault over a small ramp, straight ahead is a blue shipping container with an ammo box inside. To the right of the shipping container is the COG Tag.
Risea Estate[]
During the final fight against the mortar teams, you will see a small driveway down a ramp into a garage. The COG Tag is on the left wall in the garage.
Guest Bungalows[]
Underneath the mortar team is a small room with some frag grenades and the level's COG Tags.
Elliott's Mansion[]
During the section where you have to protect the bot from attackers, go to the back balcony on the upper floor (above the front door where the Locust invade from). Facing out, the COG Tag is on the right side.
Act IV: Onyx Point[]
Fortress[]
To the right of the exit, you will see a red COG spray on the wall. Follow the path to the right and you will find the collectible near an Onyx ammo case.
Container Terminal[]
After killing everybody with the mech, look to the right of the exit door and up a small set of stairs you will see a blood smear on the ground leading to a door. To the left of the door is the COG tag.
Motor Pool[]
Hug the left wall from the start of the level and you will make your way up a small hill. Do a 180 and the collectible is on the ground.
The Cliffs[]
Leave the garage at the very start of the level and you will see a small set of stairs on the left. At the top of the stairs is the COG Tag.
Central Base[]
At the beginning of the level, you will drop down and see a ton of Locust swarming below. Stay up top and in the room to the right, near the bottom of a small set of stairs (the landing between the top and the door) is the collectible.
Central Control[]
From the start of the level, go forward up a small set of stairs and turn right 180 degrees. Continue straight down a small hallway and the collectible is on the ground in the corner.
Beach[]
Walk forward until you see the DECLASSIFY challenge marker on the wall. The collectible is directly behind you.
Act V: Downtown Halvo Bay[]
Wharf District[]
After you reach the first Locust outpost, walk towards the red omen and the COG Tag will be under a small ceiling and behind some pillars on your left.
Parade Grounds[]
Near the parade cars, there'll be a small, elevated room on the right-hand side of the street with stairs leading to it containing one Serapede egg. The COG Tag will be near some leaves, next to the steps leading to that room.
Upper State Street[]
At the destroyed building, you will find the COG Tag under some rubble near a collapsed wall, just to the left of the ramp leading to the door and a wall with an arrow on it.
State Street Rooftops[]
Once you reach the roof full of Shriekers, head towards the right balcony and you will find a COG Tag near an ammo box.
First Avenue Rooftops[]
There'll be a COG Tag which you can find near a radio broadcasting a Gear's voice telling any soldiers to stay away from the rooftops and to abandon civilians shortly after you start the chapter.
Museum Square Rooftops[]
Left to the turret's position, you'll find an Onyx ammo cache and an explosive along with a COG Tag on the floor, behind some sandbags. This is also obtainable during Overlook.
Overlook[]
From the center building with lots of ammo and the turrets, it's the door on the far left corner, where a large number of Boomers and Grinders come from during the first wave. You can only reach the Tags after they have started leaving the building, as they open the door to it. It is at the end of the hallway.
Act VI: The Courthouse[]
Grand Courtroom[]
The COG Tag will be located near a nearby stairway to your left, above the Crimson Omen.
Halls of Judgment[]
At the left side of the room, there'll be a Crimson Omen near some windows, which leads to a small balcony. The COG Tag should be at the left corner, behind a burning pillar. As a hint, if you chose to declassify, this room will be filled with smoke (so after the shooting gallery with the floating gun-things), and the Tag will be basically right next to the room on the far left, trying to hide from you.
Terrace[]
The COG Tag will be located near the door that leads to the next chapter behind some rubble.
North Entrance[]
After you start the chapter, head to the next staircase, where a turret is located, and search for a COG Tag nearby.
Main Entrance[]
Walk down the staircase and enter the room with the Crimson Omen at the front. There'll be an ammo box and a COG Tag inside.
Great Staircase[]
Just past the end of the chapter, the Crimson Omen will be on the wall to the left. Go towards that and keep going and you will reach a COG Tag at the end of the path.
Plaza for the Tyran Dead[]
At the left side of the plaza, there'll be a Crimson Omen with the COG Tag not too far. If you're unsure, just hug the wall until you find it; it'll be just to the left of where Karn knocked down a few memorial lists, near the unlimited ammo cache.
Act VII: Aftermath[]
Reunion[]
In the Mall's main court (the second section, where there are a pair of mortars, then a pair of One-Shots, attacking you from the ground floor), you can find the Crimson Omen tag on the main stairway on the left when looking out. The COG Tag is behind a pillar next to both the Crimson Omen and a generator in that corner.
Anybody Home?[]
From the start, hug the wall to your left and keep going until you find a small family of dead Stranded with a Retro Lancer. The COG Tag will be with the family. 'Kilo Squad' will comment on them being scared, so you'll know when you've found them.
Dead End[]
After managing to leave the gas masks behind, instead of going to the big door to advance the story, take a detour to the left. At the end of the detour, you can flip a switch to open up a heavy weapons locker, but on the way, there's a messy barracks. At the far corner, next to some boxes, you'll find two things: The Cog Tag, and an ambush full of Formers.
One Step Closer[]
Starting from when the Locust blows up the van in front of you with his One Shot, make your way down the alley (without getting shot). In the building to the right of the break of walkable alley/street, there's a Crimson Omen on the wall, next to stairs leading to the basement. Go down there and hug the left wall. Next to some washing machines and a barrel of flaming debris, you'll find your COG Tags.
Straight to the Top[]
On Floor 19, there's a hole in the black and white checkerboard floor with a ramp going down. It's slightly obvious, and just after the Locust start grappling in. Head down there and you'll find the Crimson Omen hiding next to a window at the far left. To its left, there's rubble blocking the hallway, and further to the left, you'll find the COG Tags in the corner.
A Few Complaints[]
When you get to the Galley, where the Gas Mains are, hug the left wall as you go in. The first open door has the Crimson Omen next to it, and within, you'll find a Stranded Corpse, some Frag Grenades, and, of course, the COG Tags, the final ones in the game.