Can anyone tell me who made this wrench? I can't quite make out the markings.. Does anyone recognize? Wrench measures 15" long. I can only make out the word"under" , then upside down looks like it says "LBCO"

It is a COES Steel Handle  (12" and larger had the ball retainer inset in the shank by the adjusting rosette).
( http://books.google.com/books?id=-sAfAQAAMAAJ&dq=coes%20steel%20wrench&pg=RA1-PA61#v=onepage&q=coes%20steel%20wrench&f=false ) is a link to an ad in a 1908 issue of MACHINERY.

Yes

Text likely says something like
MFD UNDER
L. COES PATS

Thanks guys

Appears to have owner's marks over the maker's marks.