Early 1960s: Southern Gun Distributors of Miami, Florida.
This was the main "Converter" of these .38 S&W Victory Model Revolvers.
Your is a better than run of the mill examples.
Normally SGD hacked the barrels to four inches, reamed the chambers out, removed the layard ring and filled in the layard ring butt hole, nickeled plated the weapon, added the franize stag grips.
Retailed these "Jewels" at $24.95 for the four inch barreled model and $29.95 for the two inch barreled model.
Beginning Florida Police Officers that was required to purchase their service revolvers often started with with these "Jewels".
Many would "Spit" lead from either side of the forcing cone. Firing at night flame would show on either side of the forcing cone.
On the right side of the barrel, often "SPECIAL" in large letters would be stamped next to the ".38 S&W". This would read ".38 s&w SPECIAL".