Looking for militaria from 38. Batterie, Heeres Küsten Artillerie Regiment 977, also from 31, 32 and 36. Batterie.
They were made by the Spencer Lens Company in Buffalo,New York in 1942,of course, and were used by the US Navy in WWII. BU Ships,I Believe,stands for "Bureau of Ships",which simply means that they were certified and passed for be use on US Naval vessels. They were 6x30 power. Not particularly powerful, but adequate for general purposes. Value-wise,it's hard to say. The 31's are abit less commonly seen than the larger 30's,etc. In the States,they're not generally scarce and without their case and strap,you quite often see them go for less than $50. Over by you,of course,they may go abit higher, if you find the right interested collector. William