Makers Insignia on steering wheel.

[RHD]

I have a late (thin) 30/31 steering wheel with the insignia pictured below, on the back of the wheel on one of the spokes. Does anybody know who this company is, and is the insignia common to any other Model 'A' steering wheels?
The steering wheel in question is of Canadian origin, a 2 tooth box, and it may have been a Canadian feature.
I await with baited breath.

[peters180a/170b]

Well it looks like s c m in letters? Is this a rubber wheel or a Soy?

[Craig Lewis]

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I had a steering wheel once with that same emblem on the back of one spoke. It was a nice quality feeling wheel and seemed nicer than any reproduction wheel I've seen.
It might stand for S M Company...whatever SM means?
Looking at 5 other wheels in my collection, some have a 2 digit number inside the back hub, that's all.

at least your's is only marked on the backside...

oops...I kinda figured Vince had the answer...I had that window open too long