I'm preliminarily calling this a 1931 Kirkwood.
The first digit of the serial number is tough to make out because there's a drop of glue or something over it. But I think I can make out a 1 underneath. That would be consistent with the engraving and the movement. But your mileage may vary.
I notice that the ad says 15 J but there are a lot of watches in the database that are 17 J.
I think we need to locate another period Kirkwood advert to confirm the use of a 17 jewelled movement as I agree that many of the other examp,es we have in the sites database house a 17J movement and yet are all referenced against an advert detailing only 15 jewels.
I'm good with ID'ing as a Bulova Kirkwood to keep them all grouped.
The watch is inscribed to late 1932 so it might be better to date to that year unless we can get confirmation of the first number being a 1.
Here you go Steve. I had one with 17 jewels.
In reply to Here you go Steve. I had… by plainsmen
Take another look at the movement in the one you had Plainsmen. The barrel bridge says "17 jewels" but the train bridge doesn't have a jewel for the center wheel, which would indicate a 15 jewel movement. One of those bridges wasn't the original for that movement.
In reply to Take another look at the… by 1955mercury
Looking at the other Kirkword examples for 1931 and 1932 and their case serial numbers. I'm now comfortable saying that the first number is very likely to be a '1' as the second number looks to be a '3' and we have a few other examples of '13xxxxx' and no examples of '23xxxxx'. The cases starting with a '2' seem to be '20xxxxx'.
1931 Bulova Kirkword