The seller also seem to have another one like this but with Zenit-3M engraved, so based on that we can safely assume it's home-made.
thanks for your reply!
Vlad
08/18/2011 15:51
Looks lika a 'bitsa' made up of various parts the Helios 44 is part silver and part black too -looks like it has been made up from at least 2 different lenses.
Samsung GX-10,too many Russian Lenses, A lot of Zenits, an Almaz 103 a few Yashica,and finally a Minox35GT