vintage 3\" bone hand carved figurine,water bird,name on bottom\"Lewis __\",Eskimo?

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vintage 3\" bone hand carved figurine,water bird,name on bottom\"Lewis __\",Eskimo?:
$46.00

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Looks old and hand made, sat on a shelf for a long time by the look of the soil when I found it. Could it be Eskimo? Could it be the maker\'s name on the bottom? Looks like a penguin or other large water bird to me. Please ask questions before offerding. Thanks for looking.

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vintage 3\" bone hand carved figurine,water bird,name on bottom\"Lewis __\",Eskimo?:
$46.00