According to the write up about Elgin Cutless Pistols, speaking of the commercial models, in "Flayderman's Guide to Antique American Firearms" it says, these pistols were made by two different companies. They were invented by George Elgin.
"Elgin Cutless Pistols. Made by Morrill, Mosman and Blair of Amherst, Massachusetts and C. B. Allen of Springfield, Massachusetts. Manufactured c. 1837."
It goes on to say, "Both makers produced the gun in at least two distinct sizes and there is appearently quite a wide variation from the "norm" in sizes also." (p392)
It says C.B. Allen made less than 200 (est) of these commercial guns. They had octagon barrels, 4" to 5" long in .35 to .41 caliber. The blades were approximately 7 1/2" to 10 1/2" long.
Morrill, Mosman and Blair small pistols had a round 2 7/8" long barrel in a .32 to .34 caliber. The knife was 7 1/2" to 8" long.
Their larger commercial pistol had a round barrel 4" long rifled barrel in .31 to .36 caliber. The knife length overall was 8 3/4 to 9 1/2" long.
No estimate of production was given.
The U.S. Navy model was made in 1838 by C.B. Allen. 150 were produced under Navy contract.
It was a .54 caliber smoothbore with a 5" long barrel. The Bowie knife was 11" long X 2" tall. Overall length was 17". It was supplied with a leather sheath with a wide German silver tip and throat piece. Included was a brass tipped steel loading rod.
In "fine" condition, in 2007 the estimated value of these military models was $35,000.