This is a camera that was sold by online store Ritz Collectibles in 2002-2004, also was listed on eBay.

This a modified Zenit 3M Serial #66111855 with Helios 44M-4 Serial #7653993, with use of parts from another camera possibly Practica by Pentacon. Camera has a lensmount M42x1/45,5, different shutter release button (shutter release assembly from Practica), slightly enlarged mirror and many other modifications. The camera is very well made with high level of detail, possibly made by a KMZ worker for personal use. There are no evidence that this was a prototype for mass production.

(Source: zenitcamera.com)

Collection of Steven Berkowitz