Identifying an Old Reel Mower?

I am looking for any info to help identify this lawnmower I found in the wood in New Hampshire. I know it's worthless, but would be interested in seeing what it is and what one that's in good condition would be worth.

Thanks!

Picked this up at a dump 8 years ago, finally decided to begin restoring it, but cant find any details on it! Anyone know the make or vintage?

It has steel wheels which had remnants of red paint on them, the blades and deck looked like they were black. The deck says "L4" and "16IN" the wheels say "302" or "303" on the inner hub.

I can't really find anything else on them. The handle also has no metal bracket to hold the cross bar, it is slotted through the grip and almost dovetailed/wedged in place. Perhaps this is one of those "Any Brand" mowers sold to local stores? The reel only has 3 blades on it, which made me think Pennsylvania Mower Company?