http://www.7tharmddiv.org/bulge/index.htm
South of the Southern Shoulder (Luxembourg City and South - before and during the Second Front of Operation Nordwind in Northeast France)
3rd Infantry Division
5th Infantry Division: came north of Luxembourg City and then joined closing of the Bulge
12th Armored Division
14th Armored Division
35th Infantry Division: In attack into Germany until 19 Dec; then transferred 22 Dec to III Corps (with 4th Armored and 26th Infantry Divisions) for attack to relieve Bastogne, after which their 320th Infantry Regiment was then attached to 6th Armored Division to attack the German lines near Bastogne while the rest of the Division countered the German Nordwind attack to the south.
36th Infantry Division
42nd Infantry Division
44th Infantry Division - also see here and here
45th Infantry Division
63rd Infantry Division
70th Infantry Division
79th Infantry Division
87th Infantry Division: 16-24 Dec bitter combat to clear the area between the Saar River and the West Wall; in SHAEF reserve 24-28 Dec and then committed at Moircy, Belgium 30 Dec (see West Southern Shoulder); returned to Luxembourg 15 Jan; captured Wasserbilg 23 Jan; moved 28 Jan to vicinity of St. Vith, Belgium (see North Forward Center)
90th Infantry Division: east of Thionville, France (until 8 Jan 45)
100th Infantry Division
103rd Infantry Division
274th Armored Field Artillery Battalion: (non-divisional) - moved north from vicinity of Thionville, France
293rd Engineer Combat Battalion - Company C in Luxembourg City in January 1945, attached to Gen. Patton's HQ
737th Tank Battalion (Non-Divisional): supported 5th Infantry Division
Proud Daughter of Walter (Monday) Poniedzialek
540th Engineer Combat Regiment, 2833rd Bn, H&S Co, 4th Platoon
There's "No Bridge Too Far"