H.M. Smith was an American company, established by Horace M. Smith, and located in New York. Jonathan Veley, in a 2018 entry in his "Leadhead's Pencil Blog", indicated that Smith started in 1865 and retired from the firm in 1896, with it going bankrupt very shortly thereafter. In addition to pen/pencil case making, Smith also made toothpicks, watches, and was a retailer for Wirt fountain pens. He sold some Wirt pens to Mark Twain who was said to have been so pleased with them that he later appeared in some Wirt advertisements.
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