I saw this is a local gun shop and thought I'd let other collectors know about it.
It appears to be a .32 Hand Ejector Third Model, serial number 519xxx (which puts it right around the start of WWII). It has the old style S&W hard rubber grips, 3" barrel (or 3 1/4" according to the book). It looks re-finished and the shop owner stated that it appears to have gone back to S&W. He stated that there is a "star" under the grips. No box or accessories. They are asking $500. Located in Eastern Hampshire County, MA.
Not sure of the protocols regarding listing shop names so PM me for more info.
Disclaimer: I have no interest (personal, financial, or prurient) in this revolver.