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.

Very fine with 80% plus bright original blue finish remaining, visible areas of high point and edge wear, cylinder drag line, and most of the case colors visible on the hammer and trigger. The grips are also very fine with sharp checkering and some small scattered dings. Mechanically excellent.