Help identify a S&W revolver

[wheelgun610]

I was wondering if the "N" meant nickel, and whether that was stamped at factory or by a private plating company.

It's the standard factory marking for nickel plated guns at that time. For some reason unknown to me, a few years later, they started stamping the 'N' on the right side of the grip frame. And as mentioned above, it does appear that gun has been refinished at some point, and it's definitely not factory quality refinishing.
That would hurt the collector value, but shouldn't affect the sentimental value.

 

[DARE]

S&W put the B there if the gun was blue when it left the factory. No B means the gun was originally nickel. I would say this gun left the factory as nickel and was then refinished in nickel but not by the factory.

 

[wheelgun610]

S&W put the B there if the gun was blue when it left the factory. No B means the gun was originally nickel...

As mentioned, the N on the right side of the grip frame was used to indicate a nickel finish during that time frame. Then at some point, they began placing the N on the left side. But yes, the B in the shroud or bottom of the barrel was the indicator of an original blue finish.

 

[Hawg Rider]

Welcome to the Forum, Steveus! Your friend definitely has a 4" nickel .44 HE 3rd Model with a lot of provenance, and it looks to have been re-nickeled at some point. My "modified" nickel 3rd Model (s/n 29803), aka Model of 1926, was shipped to Wolf & Klar in May 1927. Sometime way back in the day a previous owner removed the half moon front sight and replaced it with a barrel rib and Baughman-style front sight. Then the entire revolver was re-nickeled. When I bought mine it had incorrect magna stocks so I asked Pat Grashorn to make me some nice elk antler stocks for it, which I later "aged".
These old .44s are fun to shoot, so I hope your friend enjoys it!

 

[steveus]

Beautiful revolver and also very nice leather!