S pre-fix
OK,
I am going to try this again, if I get it backwards I'll never answer a K-frame question again.
If the "S" is a part of all the serial number markings, then it is an early post war M&P. In about 1948, Smith switched from the pre-war "long action" to the current "short" action and began stamping the "C" prefix serial numbers. This was only done on the M&P fixed sight guns (prefixes I mean). According to some the short action actually started in the late "S" range (read Pace40's commentary).
If this is a post war "S" prefix gun then it would be a 4th or 5th change
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