I received this about two years ago. I believe it was made by TMC, but I'm not certain, so the manufacturer is unknown. It's been painted. There's some peeling, and it's on the earcups. The helmet itself is thick and has a solid feel, so it's recommended for those who dislike thin replicas. All the accessories are also replicas. I don't know where the manta strobe or helmet pouch are from; they light up. The earcups are empty, so they're for decoration. To prevent any issues, I will not accept any claims or returns.