Probably Air Ministry (AM) although wartime you often saw a crown with the initials.
Looks like the type device used to study gun camera film as the legs fold down and place the eye pieces at the right position to make the image appear 3D. I've seen shots from Arnhem that used this format and there is no comparison of seeing the flat photo and then seeing it with the scope. You can actaully see the height of walls and depth of ditches as if you were there.
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