In Grimm's laboratory on the twenty-second floor of the Isotta tower.
Myna had gone over to hang out at Valor's place, leaving Grimm alone in his own laboratory. After patiently carrying out the third phase work on the Mask of Truth's Eagle Eye Technique for several hourglasses, he started his research on self-sealing sorcery.
Laid out on the experiment table was a perfectly preserved piece of pelt with dark-gray fur still attached, and on it was a single incision.
This belonged to Grimm's accidental discovery in the Pinna Hares' lair while he was still in the Burrow World.
Typically, whenever a sorcerer obtains a piece of pelt like this, the first thing that comes to mind is to use its fur for a sorcerer's robe due to its Sound Wave perception suppressing abilities, or to make some kind of Sound Wave sorcery equipment.
In Grimm's case however, he was more focused on the piece of perfectly sealed skin underneath the fluffy layer of fur.
Soundhide: a sound sealing hide