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It would seem the ogre that patrols the river next to the Crestfallen's retreat bonfire in FoFG drops these every so often, tested while on Company of Champions.
I can confirm this (No Company of Champions is required). Ogre is only there in XBone, PS4 and PC SoTFS. It's a pretty decent early enemy to farm as it already gives 1,000 souls per kill and has a chance for an extra 2,000 with this drop, plus it's extremely close to a bonfire.