In the two years following the Paris Peace Accords, the People's Army of Vietnam (PAVN) underwent a massive rebuilding to recoup the losses suffered during their failed 1972 Easter Offensive. On 12 December 1974 the PAVN attacked Phuoc Long. The lack of any US response convinced the North Vietnamese leadership that the time was ripe to seize the South and they quickly launched their 1975 Spring Offensive overrunning many of the major cities and defensive positions in South Vietnam during March and April.