By Air Associates Inc. of Garden City New York, Chicago Illinois & Glendale California. Manufactured in seal brown leather with a suede/chamois lining, two rear goggle straps, padded chinstrap with single pronged buckle and external leather earcups. Padded velvet earflaps cover the earcups internally which appear to be about the size of the ANH-B-1 receiver. The leather is in good supple condition with light wear and the lining has average soiling. Air Associates Inc. produced flying clothing from the late 1920s into the 1940s and were contracted to supply the USAAF. A very good used helmet. Stock code H20197.