This Liverpool registered steel built steamer, owned by T & J Brocklebank, was bombed (possibly by air dropped torpedoes),  at about 10pm by German Heinkel He 115 aircraft, (based in Stavanger), while in convoy OA203 in the Moray Firth.  She was bound from London to Durban and Colombo carrying a general cargo of 2500 tons. Tugboats Buccaneer and Salvage King were sent to assist. There were twelve killed and seventeen wounded including Captain A S Bain.  The sloop Leith rescued the survivors who were landed in Orkney.

Later that same night the German planes also sunk the Llanishen.

Position reported as 58 17N, 02 27W but also reported at 58 18N, 02 46W and 58 16N, 02 36W.  Another report says she could by lying in 59m of water, 13 miles south-east of Noss Head, at GPS position 5820.267N, 0239.967W. 

The Makalla was a Defensively Equipped Merchant Ship armed with one 12-pounder, one 4.7 inch gun and a Hotchkiss gun.  She carried a compliment of 87 officers and crew, including one naval gunner.

She was built in 1918 by R. Duncan & Co., Port Glasgow and was 445' x 58.2' x 31.2', (134m long by 17m wide). Her triple-expansion engines delivered 701 nhp giving a top speed of 12 kts.  She was 6677 gross registered tons.

A commemorative medal was issued by Thos. & Jno. Brocklebank Ltd., Liverpool, to the crew of the Makalla.