Crewmen,
Your M1-series tank’s exhaust gets seriously hot! That’s why when one tank is towing another, the tank that's doing the towing has to use an engine exhaust deflector.
The disabled tank can be damaged from the towing tank's exhaust if a deflector isn’t used. The deflector directs the hot exhaust from the towing tank upward and away from the disabled tank.
Without it, the exhaust can damage the disabled tank's vision blocks and hatch covers. That means the disabled tank will require even more repairs.
The plans are in TM 9-2350-264-23-1-8 (Jul 11, w/Ch 4, Jan 18) and TM 9-2350-388-13&P (IETM EM 0334, Jan 18).

The thin red circle at the rear shows where the deflector is located.

A closeup of the deflector.
Be sure to check out the TMs for proper towing procedures.
If you have trouble mounting the deflector to the exhaust grate, try grinding down the deflector's lower hook a bit to help it fit.