The origin of the name ELTO in 1921 and the story that goes along with it is an interesting one; a great segment of Outboard history in the US. Read a little about it here if you want:
Ranger47, your motor appears to be an Evinrude, approximately 1914 to 1917 or so. The tiller handle is a little funky, but the motor appears to be complete. If it turns over and the magneto is good, you’ve got a great restoration project.