I don't know what happened to the initial letter H on the tool above, but the name has to be Hauser & Reisfeld.
I've encountered this firm in a previous post. At that time, I thought they were a general importer. However, this curious tool would indicate that they made tools, or at least had tools made with their name on them. Their specialty seems to have been cobbler's tools, although German-made farrier tools carrying their name turn up on ebay from time to time.
The tool above has a pointed end which bears against a brass anvil, so clearly it was not made to pierce leather or other material. I'm thinking it may have been designed for installing eyelets, although they'd have to be remarkably wide for this tool to cinch them.