WWII McCord Former FB? Navy Helmet

Another ebay find. It is a McCord WWII era helmet that I got for $40 total (with shipping).
I think it must have been a former FB due to the low heat lot number 99A - any thoughts on that idea?
Also, was it a Navy helmet?
Lastly, what type of liner would you put in it?
Obviously a WWII era liner but was there any special color or maker for Navy helmets?
Thanks
Anton


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