I agree with Rebecca. It is dorsal fin spines of dog fish, Squalus suckleyi (Girard, 1855) (formerly named Squalus acanthias Linnaeus, 1758, but now classified as a separate species, see
http://www.fishbase.org/
or
http://research.calacademy.org/redirect?url=http://researcharchive.calacademy.org/research/Ichthyology/catalog/fishcatmain.asp
Take a careful look at the tips of the spines. Nanna Noe-Nygaard in Denmark has found examples from the Mesolithic where spines have been used as awls (for sewing? in skin?), they have been worn at the tips in a way that is not observed in natural specimens.
Leif Jonsson
Gothenburg Museum of Natural History
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