MANILA, DEC. 17 -- In a broadening of communist threats against Americans in the Philippines, urban guerrillas in Manila have identified U.S. economic development officials, American corporate executives and U.S. Embassy military attaches for assassination, a senior rebel commander said in an interview.

Although the guerrillas had announced last month that Americans would be targets in the 19-year-old insurgency, the senior communist official, a member of the New People's Army operational command for the Manila-Rizal provincial region, detailed for the first time specific categories of Americans who are potential targets for attacks.

They include American corporate executives with links to the U.S. government, officials of the U.S. Agency for International Development, U.S. Embassy military attaches and 28 American officers and enlisted men detailed with the Joint U.S. Military Advisory Group in Manila. The advisory group oversees the transfer of U.S. military aid to the Armed Forces of the Philippines.

In the interview, conducted in a suburban Manila residence, the guerrilla official conceded that the communists had suffered a "tactical setback" by alienating left-wing Filipino journalists and political activists with a wave of assassinations in the Philippine capital this year. The bitter criticism by previously sympathetic journalists and activists in recent weeks has resulted in a decision by communist leaders to curtail attacks on policemen and other Filipinos, the guerrilla commander said.

{Police in Laguna Province, south of Manila, said three communist rebels shot and killed Pangsanjan Mayor Hernando Zaide in front of his house today, Reuter reported. He was the 23rd politician to die in political violence related to provincial and municipal elections scheduled for Jan. 18.}

The guerrilla leader, who identified himself only as "Sonny," said other potential rebel targets are executives of multinational companies engaged in the servicing of Clark Air Base and Subic Bay Naval Base, the two large American military facilities north of the capital.

The rebel official accused some American businessmen of working for the CIA in the Philippines, specificially citing executives of luxury hotels and of firms that produce semiconductors.

Last month, guerrilla spokesman Satur Ocampo claimed responsibility for the assassinations of three Americans, including two soldiers, and a Filipino outside Clark Air Base in Angeles City, 50 miles north of Manila. The attacks were the first on Americans since the mid-1970s and marked a significant broadening of the communist insurgency. Communist strategists are betting that the targeting of Americans will provoke a U.S. military response that would stir feelings of nationalism, furthering polarizing the political situation in the Philippines.

The guerrilla commander said about 50 rebel partisans, working in teams of three, are currently assigned to Manila. Collectively, the urban rebels are known as the Alex Boncayao Brigade, named after a leftist labor leader killed in the late 1970s.

Military officials have accused the guerrillas of killing more than 120 soldiers, policemen and civilians in Manila this year. Sonny, the guerrilla commander, disputed the figure, saying the urban rebels had killed 70 people since it began operations in Manila in May 1984, and only about 20 this year.

Sonny said the decision to curtail attacks on Filipino targets is the direct result of condemnation by Filipino journalists and human rights activists in recent weeks.

Describing the criticism as a "tactical setback," the guerrilla commander said, "Tactical setbacks can have serious strategic implications if not handled correctly. Serious efforts are being made to develop the partisan warfare into a more political rather than military tool."