This a truly very attractive - and I deem simply never ie. hardly worn! - example of a WH (Heeres) 'standard-pattern', field-grey-toned- and/or typical steel-based belt-buckle (ie. 'Koppelschloss für Unteroffiziere u. Mannschaften des Heeres') being a clearly maker- (ie. 'R.S.&S.'-) marked example that comes mounted onto its (equally neatly!) marked leather-based tab (that shows the clearly stamped makers'-designation: 'R. Sieper u. Söhne - Lüdenscheid' and/or date-designation: '1940') and that comes as recently found and/or stored for decades. The buckle truly retains almost all of its (typical) field-grey- (ie. olive-green-) coloured sprayed surface (just some regular ie. minimal paint-loss is noticable something that is more often encountered). The piece shows an impressed (oval-shaped and impressed) stamp on the leather-based tab (as can be seen on the pictures). The stamp shows the producing-company (ie. 'R. Sieper u. Söhne - Lüdenscheid') and the year of production '1940' (as can be seen on the pictures). The buckle - which itself shows the makers'-designation: 'R.S.&S.' - came mounted onto its equally mint and souple - and of course still functional - brownish-coloured and genuine leather-based 'tab' (as can be seen on the pictures). The piece was simply never cleaned nor polished and does still shows some minimal dust ie. handling-age (as can be noticed on the pictures). I deem that I have priced this still 'virtually mint' and fully untouched, WH (Heeres) belt-buckle, accordingly!