1940 HEER Buckle marked “L”, help with maker!

Hello,
Here is a 1940 steel Heer buckle with an E. SCHNEIDER LUDENSCHEID marked tab.
The buckle is marked incised 40 over "L". Could someone please tell me the maker? Thanks, Bob

934265

934264

934263

934266

934267

934268

934269
:)


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