This Elgin was made before the case number was engraved inside the caseback. I don’t see it in any advertisement or catalogue I have, but the movement dates to 1942.
Here’s what I do know. The caseback is stamped as base metal, but during this time period it is likely stainless steel (given the fact that the caseback is in very good shape supports this take). The itself, is 10k rose gold filled and the lugs are flexible.
The movement is the 15 jewel, 554. It was not adjusted from what I can ascertain.
Aesthetically, the rose gold is very stunning, with the dial continuing the motif. I was able to find a JB Champion period bracelet in rose gold to match the case.