I was able to find the answers to my question in another forum but in case anyone is interested the first helmet is a British Brodie with stamping of;
H = W.Hutton & Sons Ltd of Sheffield ( Manufacturer )
V = Vickers Ltd of Sheffield ( Steel Supplier )
306 being the batch number of steel used.
This was the original liner or at least original to when the helmet came into my hands
The second helmet is an American M1917 with stamping ZC36 or 38, i replaced the liner in this helmet with a repro from Prairie Flower leather as it was rotten and the felt pad