Previous answer is
Masatsugu Saku/Tenho 8 Nen 10 Gatsu hi

Special feature : Masatsugu is a son of Shirokuma Nyudo Suishinshi Masahide(2nd).
He was born in Bunka 13 year(1816).
He was studied under Masahide first. He also studied under Taikei Naotane.
So his blade looks like Naotane. He passed away in 1860.
This blade is wide and thick with Ubu-ha. This is gorgeous Ookissaki blade.
This is typical Soshu-den. The blade is better than master of Naotane.
There are "Masatsugu" two Kanji characters. Because of this is Tachi-Mei.

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Appraisal Quiz #268 (November 28th, 2013)
Who made this sword do you think ?
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Hints. ※The picture will be enlarged

Blade length : 25.4 cm or 10 inches.
Sori : 0 cm or0 inches.
Mekugi: 2
Width at the hamachi : 2.12 cm or 0.83 inches.
Kasane : 0.32 cm or 0.125 inches.
Shape : Kasane is thin. Mitsu mume Tanto. It looks like Sanjo or Awataguchi style.
Ken and Koubashi (chopsticks for incense) are engraved.
Jitetsu : Ko-Itamehada well grained with Jinie attach. This Jigane is beautiful.
Hamon : Hoso-Suguha and Ko-Gunome, Ko- Choji mixed. There are Ko-nie and Kinsuji.

1:Mitumune style thin Uchizori shape.
2:On the Ji, clear Utsuri appear.
3:The swordsmith made only Tachi so Tanto is exceptional.
I think nobody see the Tanto of this wordsmith.
4:Koitame hada and Komokume hada well grained with jinie attach elegant shape.

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