Found by a friend of mine in Poland about 12 years ago. He doesn't collect these things but often sends me interesting WW 2 items he comes across. He did t know the history of helmet. From what I can see, as relic as it looks I don't think it was ground dug. Otherwise there would still be traces of mud in hidden areas.
I don't see any. Rather, I'm leaning toward the notion it might have been sitting on the floor of a wet basement or barn for 70 plus years. Any ones guess at this point.
But one thing for certain, as nasty as it looks it's definately a one looker pre 1945 wire helmet. I'm planing on down sizing my collection a bit in next few months months. Have some very good and rare original items to list. Might want to check my listings every so often.