willysmjeeps.com

My M38A1 has a Kelly all steel cab. According to the plate they were made in Charleston WV. It has roll-up windows in the doors. Are these tops common? Anybody know if Kelly made half tops? Anybody in the Charleston area familiar with the company?

Kelly Cabs are very common. Although the military primarily used their contractor supplied arctic cabs many civilian cabs found their way onto military jeeps as the Jeep's service time grew older and more mundane tasks were assigned to them like snow removal and such.

Here's a nice article on the Kelly Line.
http://www.film.queensu.ca/cJ3B/Hardtops/Kelly.html

Interesting article.The article says that the id tag was located just behind the passenger side door but mine is in the lower right hand corner of the liftgate,on the outside. My top appears to be the 300 series. Also the article says that the tops were insulated but mine has no insulation. It has all probably been removed by a previous owner. I'm thinking spray-in truck bedliner would work well as replacement. What do you think?

That would work as a sound deadener but wouldn't offer much insulation benefit.