UPDATE: Still Available.
(09/12/2022) TJ shared this jeep. Interestingly, the manufacturer of the hardtop is “Overland Manufacturing Ordinance”.
https://portland.craigslist.org/clk/cto/d/long-beach-1947-willys-cj2a-restoration/7531876534.html
“1947 Willys CJ2A. Original flat head 4 cylinder, 3 speed. Vehicle ran well when I garaged it 27 years ago. It has been in a closed garage since 1995 except for the last 18 months. Vehicle is complete but in need of a restoration. I primered it when I originally bought it to discourage rust but there is still some decay in the expected spots. Comes equipped with a “Overland Manufacturing Ordinance” hard top which is in OK condition. Asking $3500 or best offer.”
Artic cold weather hard top for the Willys Overland M38, 1950 – mid 52. There is insulation and you can see rub or deterioration spots inside the doors. These would pair with the artic gasoline heater which would port in that vent on the windshield frame, which frame is part of the cab assembly. As this heater could be used with the full canvas enclosure, the regular M38 windshield frame also had the removable vent cover instead of the hinged 3a door. Made by or for Willys Overland for the govt contract.