Drops from Abyssdiver, Wanted NM from Unity in Buburimu. Requires 300 accolades to pop and 50 Abyssdiver feathers are required to +1 from the NQ. Following observed trends however, it looks like this has a chance to drop from the same NM fully upgraded.
Can be further augmented with the following stats:
[1] Magic Evasion +75
[2] Occasionally Resist Status Ailments +10
[3] STR/DEX/VIT/AGI/INT/MND/CHR +10