The make is Russian. The brand id is seen on top of the lid in the photo, but I'm not sure what this is. The quality is very good, and the image is quite clear. The click stops are very good. If you don't wear glasses, this is a very good finder. If you have glasses, you can easily see the edges of the frames, but you will need to add some sort of rubber protection ring. These sell for over $100 at Fedka, and this is where this came from.
what kind of pentax gear are you looking for ?
nothing that i have would cost 68$ shipped ...
Here is what it looks like looking through the viewfinder. There is a fine-line cross-hairs pattern, and beyond the frame a bit bolder parallel lines, with space in between. So, you can clearly see what will be in the frame, as well as the edges of the frame and beyond.