Small spoon marked Acorn-Cooper Need help with maker & y

[mschisel]

This is a small spoon about 4.5". I'm not sure if it is silverplate or silver, but since it is not marked sterling, I'll list it here. The only mark on the backside is "Acorn Cooper". The front is engraved "Hotel Sherman" so perhaps it is American made? Is anyone familiar with this maker? Thank you.