The water table should have the maker's name (or mark) stamped on it as well. Yes, Sarriugarte made whole guns. (pronounced: sorry-oohhh-gart-tay - more or less)
By the way, Sears imported an AyA and sold it as their "Model 100" that allegedly is a Model 21 clone.
If the gun has pistol grip, single trigger, no sling swivels and fat beavertail forend it probably was made for export to the US.
I should have looked at the water table too. My bad. It is also marked F.S. for Francisco Sarriugarte. So now I have the brand/maker of the whole shotgun. Thanks to all of you guys for helping me out. Any ideas as to its value? I don't want to cheat the guy or be cheated myself if he agrees to sell. The bores are perfect, no bulges, no dings. The stock has some minor chips in the varnished finish but no scratches or gouges, checkering is crisp. The padded butt plate is petrified with age and needs replacing. The triggers appear to have been gold or something plated and the front part of each trigger has the plating wore off from use. From all appearances it was well taken care of.