This is a modern Bb pocket cornet with a warm centered tone and smooth valve action.  It is 8 3/4 inches long (11” with mpc) with a 3 inch diameter bell. The valves appear to be monel and are bottom sprung. After some searching I found a small maker’s mark on the third valve. The logo consists of a pyramid shape figure with a treble logo at the apex, K&H  in the center and the word Kühal at the base. The serial number is18149. It is believed that this is of German origin.