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This is a 40mm recessed #0 Horseman view lensboard (140 x 140mm) which allows for mounting extreme wide-angle lenses 75mm and shorter in Copal/Compur #0. This lensboard fits all Horseman optical bench (rail) cameras(LE, LX, 450M etc).
Typically this lensboard would be used together with a wide-angle (bag) bellows for optimum convenience.
In the Box
Horseman 14 x 14cm Lensboard (40mm Recessed) for L-Series Cameras - Copal/Compur #0