UPDTE: Price dropped to $13,250.

(09/11/2023) I don’t recognize the hardtop, but it looks like a nice one. It seems a conglomeration of a Kelly (line under door window and the door latches) + a Meyer (door window shape and possible roof shape) + a Koenig (door shape). I suspect it is custom, but if Meyer *had* made a flat fender top, I’d think it would look something like this.

https://corvallis.craigslist.org/cto/d/scio-1948-jeep-willy-cj2a/7698748623.html

“1948 Jeep Willy cj2a 4×4 Excellent condition, insulated hard top, heater, roll bar, winch, tow bar, rear seat. Chevy 4 cylinder engine with jeep manual tranny. All gauges works and all lights works. Any more info call this nbr at five 4 one four five 1 twenty five thirty five.”