This helmet is a recent find out of a family's estate and has never been in a private collection or among dealer circles. An attic fresh find if you will. At first glance this helmet appears to be an in the field repaint as the inside is a smooth feld grau however I now believe this is more of a depot level re-issue whereby the a simple paint brush of textured feld grau was used to paint over the existing smooth pea green paint carefully painting around the original M35 factory issued Heer decal. The decal in this case is a C.A. Pocher and found mainly on NS and EF M40 as EF didn't have a standard factory decal until the middle of the war around 1942 when they began using Huber Jordan decals. Most likely the original tri-color national shield still remains beneath the over paint. The helmet has it's original non-reinforced aluminum square bale liner and all three split pins have no wave or re-bend in them and so is completely untouched. The C.A. Pocher eagle is in great shape at around 98% complete and nicely toned from oxidization of the war time applied lacquer varnish. A small section of the original aluminum buckle chinstrap still remains as does it's original draw string. Overall a great all original and untouched example of a 1940 re-issued helmet.