At first I thought that this was a handle for a Disston panel saw, but the location of the Medallion and the cuts in the top of the handle weren't consistent to a Disston saw. After looking at a few Atkins saws on E-bay, I am pretty sure it is a handle from an Atkins saw. Looking at the blade that it was attached to, there was no way of telling. The blade was a 20" crosscut blade.
The handle is made from a good solid wood like Apple, has no chunks out of the edges, but it does have a hairline crack from the inside of the handle to the edge running through where the bottom nut goes. Overall it is in good shape, and with a little care will make a great handle for your restoration project.
If you know what brand of saw it came from, let me know. If you want the blade, let me know, I will send a pic. I will ship it for .50 cents plus postage.
I only charge exact shipping costs (7 oz) to your address from zip code 45601. I don't make extra $$$ through inflated shipping and handling like other E-bay sellers do.
If you need more photos or have any questions, feel free to contact me. Thanks for looking at my auction.