The site at Pleinmont Point was earmarked for the construction of one of three planned 15cm SK C/28 batteries for Guernsey. The advanced nature of these guns necessitated an equally advanced rangefinding system, something that the type M132 and M120 was especially capable of. These fortress standard bunkers both shared the same optical equipment, two armored cupolas for observation, and a 5m rangefinder. The M132 also featured a lower floor, which provided accommodation, while the M120 did not. Clearly visible in the design of the bunker, is its naval influence. The sharp point at the front resembles the prow of a ship, and the 5m rangefinder is very similar to those found on German warships of the period.
Like Jerbourg, the planned 15cm guns never arrived, and the site was adapted for 22cm K532(f) guns, with the Leitstand being the only part of the planned battery constructed. However, unlike Jerbourg, the site remained in control of the army, and therefore the naval type Leitstand was not suitable. The armored pieces were either removed or never installed, and instead replaced with a two level concrete construction on-top of the standard M132 adapting it for army use. It is the only known example of an M132 modified for army use in this way.