Question

Why did the British occupy Philadelphia?

It gave them a military advantage.
Howe enjoyed the comforts of Philadelphia.
The British were setting up a capital in Philadelphia.
The British wanted to rest and regroup before attacking Washington and his men.

Answer 1

You seem to have answered your own question.

Answer 2

Answer:

The 'British occupied Philadelphia' to 'rest and regroup' before 'attacking Washington' and his men'.

Explanation:

The British occupied Philadelphia, dividing their intensity between Germantown and the capital. On October 4, 1777, Washington attacked the British encampment at Germantown, inflicting serious dame, though he was once again defeated. Even so in 1777, the British had failed to put down the American rebellion during another season of war. Upon hearing that Burgoyne's army had surrendered, the Howe brothers resigned.