Hello Mike, the patch was for the 49th (West Riding) Division who garrisoned Iceland for a period of time. The patch with the polar bear looking down was the first version. A Canadian contignent for the garrison also wore the sign. (There is some controversy about this. Some information suggests the patch was a souvenir made up and issued to the Canadians when they left Iceland.) US troops replaced the British garrison in 1941. The US garrison also adopted a polar bear patch, but it was significantly different in construction compared to the British types.
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Res ipsa loquitur
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