Vegar is correct. It's an American Civil Defense helmet. On the inside, it's stamped: "O.C.D(Office of Civil Defense) U.S. Property."
This helmet looks barely worn and is very clean. The only problem with it was that the cloth chinstrap was 90% torn through. I got it sewn together and the repair looks very clean. You can find these for about $20 before shipping on U.S. Ebay, so obviously it's not very rare or valuable, but I am still quite fond of it!
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