US Army service shoes type III or "Reverse upper".

In the Fall of 1942, the US Army Quartermaster developed the "Type III" service shoe. The new boots looked very similar to the ones issued during the First World War. The most obvious change from the previous models was the leather being turned flesh side out, which was more water repellent, especially once dubbing was applied. Most had a full rubber sole, although some were made with hobnails. Early versions had toe caps and riveted quarters, features which were dropped during the production runs.