I wouldn't be too concerned about the date of the example as I don't think the directory dates to be too rigid as they seem to be in 10 year increments or sort of a census. Paul Abesser was a firearms merchant, sales agency, etc. with the Merkel boys as gunsmiths and Ernst Merkel didn't obtain the rank of "Master Gunmaker/Gunsmith" until August 14, 1929. So, I'm sure he continued to make weapons and possibly he and Abesser fell out of love or Abesser met his demise. Ernst Merkel may have been of the Friedrich Ernst Ferdinand Merkel tree and there were plenty of other Merkel gunmakers: Albert, Bernhard, E.A., Franz, Frau, Gebhardt, Marie, Ferdinand, R.(?), Oskar, Paul and possibly others and they all seem to be intertwined, much like most of the gunmakers in Suhl. In the 1920s, parallel with Abesser & Merkel, there was a Suhler Waffenwerke Gebruder Merkel which was managed by Gebhardt and Paul Merkel. But by 1939 the or a principal was Adolf Schade, who was probably the money man(pure conjecture on my part). And for sure Ernst Merkel was in the mix if not a partner. And by 1941 Adolf Schade and Ernst Merkel were in totaly control. Up until this time, Merkel had a close working relationship with Mauser and purchased actions from Mauser. At the same time Paul Merkel was sole proprietor of Oskar Merkel and Company. Respective family trees might sort it out.
GGCA(
http://www.germanguns.com ) did have a scanned copy of a tattered Abesser & Merkel Catalogue available for purchase. Your model might be included. They seemed keen on export and possibly to the U.S.A.
Is yours a sidelock or side-plated? I've seen 2 Abesser & Merkel drillings and both had ejectors for at least the scattergun tubes.
Kind Regards,
Raimey
rse