U.S.A., W.B. El... Company Seal, Image & Found by Greg Klug.
Found in Wilkes-Barre, PA, USA, 16mm.
CO., THE.W.B.ELL... around // W.B. / P.A.
Rust patch indicates a wire attachment was probably used.
From the finder, "It has WB PA on one side and The WB EL CO on the other. Since I am from Wilkes-Barre, PA I am guessing this was a local business but cannot locate info online about it."
Although there is no definite evidence for any further letters there is space and it has the look of a utilities security seal, therefore possibly the Wilkes-Barre Electric Company?