This piece is the right lower jaw (Mandibula) of a squirrel like mammal - upper family Sciuroidae GILL 1872 cf. Citellus OKEN 1816.
It comes from ?Pliocene sediments of "Zooloithenhöhle" at Burggaillenreuth, a district of Ebermannstadt in the Upper Franconian district of Forchheim in Bavaria, Germany.
The fossil is unbroken and measures about 3.5 cm. It was found in the excavation slope in front of the cave in the 1950's and has since been part of an old collection.
No manipulations at all!