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http://en.allexperts.com/q/Guns-Fire...Info-PPK-S.htm

The PPK/S German version in "good" condition has an approximate retail value of $375 and a PPK/S American in "good" condition has an approximate retail value of $300. I do not however have any reliable info concerning the year of manufacture. However, an educated guess can be made by the available info listed on this firearm. You may want to check the barrel and see if you can locate any stampings on same. If so and it begins with a number (IE. "68" - - -") the 68 indicates the year the pistol was proof stamped. We already know that due to the G.C.A./68 that the PPK became the PPK/S which has modifications made to allow U.S. import, that your Walther was made after that.

I have a PPK/S that is roll marked WALTHER USA LLC.
I frankly do not know if it is a S&W or Interarms made gun because I bought it right at the time when Smith was transitioning to take over production from the then newly defunct Interarms.
Walther USA LLC no longer exists, so I'm thinking it was a temporary company, set up by Smith, to liquidate the old Interarms inventory.
The opinion of the "experts" is divided almost 50-50 on the question!!
Frankly, I've given up trying to find out for sure!!!