Mike:
I suspect this could be American. Possibly also Canadian.
Canadian helmets will have the maker's mark stamped on the interior rim. One of the following:
CL/C --- Canadian MotorLamp Company -- Windsor,Ontario,- 1940 – 1943
AG/C --- Aluminium Goods Ltd -- Toronto, Ontario- 1942
GSW --- General Steel Wares -- Toronto,Ontario - 1940 – 1942