Prepare to Strike Back

 The monsters featured hastily donning armor in Prepare to Strike Back are three members of the Goblin Attack Force. In the distance outside the tent, the partial silhouette of the Marauding Captain can be seen rushing towards them.

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The artwork of Assault on GHQ depicts what appears to be the follow up of the artwork on Prepare to Strike Back.

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This card's effect and artwork is an allusion to the fact that Goblin Attack Forces are changed to Defense Position after attacking. This could also reflect how the Anime depicts the Goblin Attack Force as asleep when in Defense Position, so this card has the Goblins rushing to wake up and prepare for an enemy attack.

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OCG Rulings

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The activation of only the card "Prepare to Strike Back" can be performed at any time, except during the Damage Step.: Prepare to Strike Back

The effect "Each time your opponent declares an attack on a face-up Defense Position monster, toss a coin and call it. If you call it right, change the targeted face-up Defense Position monster to Attack Position. If you call it wrong, the controller of this card takes damage equal to the difference between the ATK of the attacking monster, and DEF of the attacked monster" makes a Chain Link. (It does not target.)

The effect is always activated when the opponent declares an attack targeting a face-up Defense Position monster.

Toss a coin

Previously Official Rulings

The effect of "Prepare to Strike Back" can be chained to.

The damage from "Prepare to Strike Back" is effect damage, not battle damage.

"Prepare to Strike Back" does not target.

If an effect is chained to "Prepare to Strike Back" that flips the monster face-down, the effect of "Prepare to Strike Back" is not applied.