hello Pjroo3 very nice"coin silver" spoon i found one very similar a few years back and they are tough to identify , the makers mark is in a bad area the same spot as yours . unfortunately thats the area with most wear on a spoon .while resaerching mine i have gathered up alot of info on silver makers marks and i found a " Lewis & smith " out of philadelphia (circa.1810 )and the smith is written very very closely like yours on the spoon . if you can resaerch the old homestead you might be able to find out who the spoon was monogrammed for which might also give you a date for the spoon .my spoon also was monogrammed and that helped in finding out the date . thats a great find especialy since it wasn't mangled up there usualy very thin and fragile . Dan