The Kampfgeschwader 40 was redesignated Stab / Kampfgeschwader 28 in September 1940 and was reformed in April 1941.
It was disbanded again in February 1945.

Commanders

Oberstleutnant Geisse (? July 1940 - 7 Sep 1940)
[Reformed]
Major Edgar Petersen (? Apr 1941 - ? Sep 1941)
Oberstleutnant Dr. Georg Pasewaldt (? Sep 1941 - 31 Dec 1941)
Oberst Karl Mehnert (31 Dec 1941 - ? 1942)
Oberst Martin Vetter (? 1942 - 1 Sep 1943)
Oberst Rupprecht Heyn (1 Sep 1943 - ? Nov 1944)
Oberst Hanns Heise (? Nov 1944 - ? Feb 1945)

Sources used

Research by Gareth Collins

Reference material on this unit

Chris Goss - Bloody Biscay: The history of V Gruppe/Kampfgeschwader 40