K&F Concept 49mm Ultra-Low Reflection ND2-400 Variable ND Filter New, unused. Retail price: 10,400 yen. Purchased directly from the K&F Concept official store. [Ultra-Low Reflection] The reflectivity of the Ultra-Low Reflection ND2-400 filter is controlled to 0.1%, effectively reducing lens flare and ghosting, making images clearer and enhancing contrast. [Variable ND Filter] The K&F Concept Ultra-Low Reflection ND2-400 filter allows for 9-stop adjustment of light from ND2 to ND400. The density of the ND filter can be adjusted at any time as needed to adapt to various lighting environments. [Multi-Layer Coating] The variable ND filter is made of high-quality optical glass with a double-sided multi-layer coating that effectively reduces reflected light on the filter surface. It features a superior 28-layer coating for water repellency, oil repellency, and scratch resistance, making it easy to wipe away water droplets or dirt if they happen to adhere.