Siegener Maschinenbau
Siegener Maschinenbau-AG (Siemag) of Dahlbruch, Germany, was founded in 1918/19, the business having originated in 1871 from a forge in Siegen. Took over Gebrüder Klein-AG in 1927.
See Wikipedia entry for the SMS group (formerly SMS Siemag AG).
Siegener Maschinenbau AG - formerly A. & H. Oechelhäuser[1]