This is an IBM Power Supply Interposer. The FRU is 39Y8356. The IBM part number is 44E7523.
$ 62.58
$ 81.35
$ 62.58
$ 81.35
$ 58.02
$ 44.63
$ 86.89
$ 66.84
$ 89.70
$ 69.00
$ 32.00
$ 39.13
$ 30.75
$ 19.00
$ 90.84
$ 69.88
$ 74.87
$ 57.59
$ 49.85
$ 30.99
$ 15.00