The 44t one is 110 BCD, I have two, One old school one and a new school one. Here's some pics.
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No idea on make, Looks like someone has had a go at removing anno already. I reckon a caustic soda bath and a polish will be fine. You can see black inside the holes and by the teeth.
This NS one I think came on a 2004 GT race bike I bought new.
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Hardly used before I swapped it out.
If you want either of them LMK. Price wise say £4 each posted.
Gary