The seller says, it is an Aeronca aircraft panel with a data plate attached to it. The data plate reads: Serial number 9044AE, Model P11SAAE. Why he believes that this is an Aeronca part, I don't know.
And here is the link to the auction: http://cgi.ebay.com/ebaymotors/ws/eBayI ... =p3907.m32

