That looks like the Duraflex front lower bumper valance from VIS Racing.Which is the Wings West front lip molded to the factory 91-01 front lower valance.
They made the mold for that bumper off of my car. We had molded the WW lip to the bumper years ago, then they gave us the GT300 w/b kit for our bumpers to make their version of. The pics on the website are actually of the original setup, not their version though, which is why in the pic there is more of a point or edge on the lip than in the actual production piece. I got this bumper to cut it up to make it work with the w/b kit and bottom edge is more rounded like the pics posted by the op.
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