Jerry, my copy of "German Belt Buckles" by Thomas Reid shows about four different death's head buckles, but none are a real match for the one you asked about. It seems that buckles similar to this were used by the para-military group "Der Wherwolf", also known as Wehrbund der Frontsoldaten, which was founded on ll January 1923 as a resistance group against the occupation of the Ruhr by the French and English. Its founder was Fritz Kloppe, a former cavalry sergeant and Freikorps member. The group's battle cry or motto was "Wher Heil", translated as "To Defense". Their insignia was a cavalry style death's head and "W" monogram reminiscent of Wilhelm II. They were known as d"Wherwolf" and "Werwolf". On 14 July 1933 Kloppe subordinated th group to the SA. All members joined the SA on 25 August that year and the group ceased to exist. Possibly this buckle shows the transition from the earlier group into the SA, and if authentic it could be quite rare.
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