A very nice example of an army M1917 pattern WWI helmet factory or depot refurbished with textured paint and single eagle decal.  These helmets were typically produced between 1940-43 with the majority dating to 1943.  All were produced using old stock WWI helmets (including Austrian patterned helmets) that were completely overhauled including the installation of the M1940 pattern liner band.  This helmet is a large sized 66cm variety and clearly shows combat use.  A very nice example of a helmet type getting harder to find in the collecting market place.