Vietnam Era M1 Helmet with WW2 Reconditioned Shell?

[TexasCheesehead]

Was it a standard practice to use re-manufactured WW2 era M1 shells during the Vietnam War? I picked up this helmet today: The shell has a front seam and a swivel bale. The heat treatment number is hard to make out, but I think it was made by McCord.

The liner's webbing has a DSA number that dates it 1972, and the sweat band's DSA number shows 1974. Both the shell and liner have tape on the backs, with the name "Carrigan" and "D-3-2". I'm guessing the D would be "D Company", but not sure of the "3-2". It also has the word "OHIO" written in ballpoint on the chin strap. Any ideas?

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