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I can get on board with 'Tiffany & Co', but I don't feel confident about it (and so much for my previous confidence in Tillotson's -- it's DEFINITELY not that).

The more I look at the second line,...

You aren't doing a good job of proving my assessment too kind. ;)

Aha! A Tillotson & Co razor.

I'd guess this is John Tillotson and not Thomas Tillotson. Neil will, of course, know for sure.... But I'm pretty confident in the maker identification.

I can definitely see it being 'Peerless' too. Maybe it was TILLOTSON & CO? The timeframe seems about right... I've never seen that stamp, but I know there were several Tillotsons working between...

Pickslay & Co is the only maker stamp I can think of that fits the space on the top (I can only recall 5-6 cutlers with "& Co." around 1820-1840, but that sure doesn't mean there aren't others), but...