What The Experts Say...
HT 317A, Low 273A
Andrew B. Smith advertisted in the New York Examiner in June 1837 htat he was located at the corner of the Bowery and Division Street, New York, "up stairs thrid story, entrance 7-1/2 Bowery." In Nov. 1838 the style of the firmwas changed to A.B Smith & Co.; in 1841 the partnership was conducted as Smith & Brothers, and they announced they had established a branch of the business at 9 North Fifth Street, Philadelphia.
Die trial pieces exist.
(Rulau 9th Edition)