Built by Gale, a division of OMC, that sometimes had slightly different engine blocks than the Evinrude and Johnson motors of same/similar hp
I don't think the Head gasket from the same years of E/J engines will fit, as the E/J had a thermostat, while the Gale Products didn't. Maybe a gasket from the 1972 - 76 lineage might work. In 71 the Evinrude and Johnson 40hp powerheads were dropped and the Gale Powerhead was used in its place.