6 & 7, Old Change, later, 57, Great Marlborough Street, London
This business was started in France in 1827 by Constant Valès at 161, Rue St Martin, Paris. They were exhibitors at the Great Exhibition of 1851 and the International Exhibition of 1862.
A London branch was established in 1857 under the style of Gourdel, Valès & Co. importing gold and silver jewellry, mostly from France and Austria.

Gourdel, Valès & Co. - London - 1880
It is likely they followed Berthold Muller as the London agent for Neresheimer's Hanau exports.
They became a limited liability company in 1930, but went into voluntary liquidation in 1939.
Gourdel, Valès & Co. entered marks at the London, Chester and Birmingham assay offices.

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