Looking through "S" in the
list one might think there are a number of possibilities (Samson Wrench, Smith & Wesson, Simplex Wrench, Speednut Wrench, Spencer Wire, etc.) but I do not believe any of those are likely candidates.
Unfortunately I do not own enough Stevens Walden product to make a call on that specimen, but my first guess would be Stevens Walden. I lean that way because I own and have seen more than a few iterations of "S W" stamped on their sockets, extensions, and ratchets (which is what most of my Stevens Walden / Walden Worcester collection is comprised of.)
Try Google searches:
"S W wrench papawswrench.com"
"S W wrench wrenchingnews.com"
and see if you get a hit.
