This is a stock MMS Panzer IIIH. The lower hull is missing all the suspension detail so I scratched some suspension stops and added some detail to the escape hatch. The small hooks on the turret sides were added and the handles replaced with brass wire. The decals are from the Armo DAK sheet. They are for a 21st Pz Div. Pz IIIG.
Whilst refurbishing the Matchbox Panzer IIIL, the Panzer IIH also received a brass hull MG from Aber. The left side cutout on the left side rear fender was also drilled out. Here is the model alongside the long gunned Panzer IIIL in 15th PD markings.