The item is manufactured by Tecno Tubo Torino of Italy which labelled products under "3ttt" brand..
The later version of the Record stem didn't have the text stamped in the sides as on the earlier version. 3ttt visible on nose of stem. The 1974 Catalog is the earliest source I have found showing this version of the stem.
Italian company specializing in the production of aluminum handlebars, however they have also produced seat posts, stems, and saddles.