The included factory letter confirms the serial number, model, caliber, barrel length, finish, grips, and May 20, 1940 date of shipment as one of two units shipped to Paul & Eaton Co. of Waltham, Massachusetts. The letter further states both units were in the same configuration. This is one of only 1,067 pre-war K-22 Masterpiece 2nd Models, AKA "K22-40s" manufactured. Patridge blade with Call bead front and adjustable rear notch sights, two-line address and patent marking on top of the barrel, caliber notation on the right, matching serial numbers on the butt, underside of the barrel, and rear cylinder face, S&W trademark on the right side plate, and casehardened serrated trigger and checkered hammer. Checkered magna grips with silver "S&W" medallions and serrated grip straps.