This B-3 from the no name AC 17812 contract dates to 1941 and was made before the US entered the War. The maker has never been identified. I have owned others from this contract and some were made of redskin, although this one is made from dark seal spray finished sheepskin. There are several panels which have been spliced in the factory. An unusual feature of this jacket is the use of goatskin for the facings rather than horsehide which is commonly seen on this contract.It has clearly seen some use judging by the wear to the cuffs. However the M-39 Talon zip is in tact without the usual wear to the male end. The fleece is strong and supple without decay.The buckles are in remarkable condition without rust. It is marked as a 44 and is a comfortable fit.