This is a super cool 16mm spy camera made by Wm. R. Whittaker, Ltd. in Hollywood, Los Angeles, California. It has a nice waist level finder and it is incredibly subtle while in use. I've read that it was a favorite of detectives because of the ability to conceal it within a pocket or the palm of your hand.
This one is in excellent condition with light wear. Everything seems to be working perfectly. Be aware that 16mm film is no longer widely available.