This is an original early-WWII U.S. Westinghouse manufactured M1 helmet liner. Painted on the front of the liner is a pair of horizontal bars beneath a disc, denoting use by a Lieutenant in the Navy. In addition to the original hand-painted markings, the liner showcases its original flat olive drab factory finish and the interior bares the original owner's initials, "L. P." The liner features non-painted aluminum rectangular washers, a first pattern rayon suspension, and a rarely-intact stationary leather liner strap. These features date the liner's production to mid-1942. The rayon suspension is strong and intact. It comes complete with its original rayon size 7 3/8 headband and size 5 neckband. This liner would nicely complete a McCord manufactured fixed loop helmet shell.