The Gorham & Co. mark represents an early phase in the history of the Gorham silver enterprise, used prior to the formal establishment of the Gorham Manufacturing Company. This name was active in the mid-19th century, following the J. Gorham & Son and Gorham & Thurber periods, and marks a transitional era in the firm's growth. Items stamped Gorham & Co. are typically made of coin silver and reflect the craftsmanship and design sensibilities of pre-industrial American silversmithing. These pieces are valued for their rarity and connection to the origins of one of the most important names in American silver.