Good blade stamp on this saw, and nice figure in the beech wood handle. Teeth are 5-1/2 ppi (except for some odd small teeth at the heel) and are currently filed peg tooth rip (but that could be fixed) Walters & Co is identified in the BSSM Updates as being cutlers 1830s-1864, and this saw looks to me to be from the latter end of that period The medallion is a Groves "Established 1770", which indicates the saw was made for Walters by Groves, or more likely the medallion is a replacement