Die stamped brass with wire belt loops soldered on. This was a non-dug specimen which was one of two styles. Note the single breast exposed and the period after “VIRGINIA”. The die-stamped Va. Belt buckles appear to be the work of the same engravers.
“American Military Plates” by Michael O’Donnell, Pg. 210, plate #318 and “Confederate Belt Buckles and Plates” by Steven E. Mullinax, Pg. 159, plate #290