This is a “POA” arm patch (ärmelabzeichen) for Russian Volunteers of the Easternfront-Volunteer Units of the Wehrmacht.
Mint unissued condition, impossible to upgrade, unworn!
A little background:
The Russian Liberation Army (Russian: Русская освободительная армия, Russkaya osvoboditel’naya armiya, abbreviated as РОА, ROA, also known as the Vlasov army (Власовская армия, Vlasovskaya armiya)) was a group of predominantly Russian forces that fought under German command during World War II. The army was led by Andrey Vlasov, a defected Red Army general, and members of the army are often referred to as Vlasovtsy (Власовцы). In 1944, it became known as the Armed Forces of the Committee for the Liberation of the Peoples of Russia (Вооружённые силы Комитета освобождения народов России, Vooruzhonnyye sily Komiteta osvobozhdeniya narodov Rossii, abbreviated as ВС КОНР, VS KONR).
The ROA was organized by former Red Army general Andrey Vlasov, who tried to unite Russians opposed to communism and to the Soviet leader Joseph Stalin with the goal of fighting with Germany to liberate Russia. The volunteers were mostly Soviet prisoners of war but also included White Russian émigrés (some of whom were veterans of the anti-communist White Army from the Russian Civil War). On 14 November 1944 it was officially renamed the Armed Forces of the Committee for the Liberation of the Peoples of Russia, with the KONR being formed as political body for the army to be loyal to. On 28 January 1945, it was officially declared that the Russian divisions no longer formed part of the German Army, but would directly be under the command of KONR.