Spesco did not make firearms. They imported them.
SPESCO was not the maker- they were the importer of firearms made outside the US. It is POSSIBLE that your .38 Special was one of the early guns made by Taurus in Brazil. Value of the early guns is fairly low- about $75-$100, depending on condition.
I need parts for spesco model R12 revolver
where can I buy a new rear sight for a spesco 38 special
Possibly your best source of parts would be a junk Spesco mod.151.
SPESCO was an importer in GA. Need more information (all markings) to give more of an answer.
Taurus
Highpoint
all western style firearms are imported from A. Uberti
"New" is a misleading term. Spesco has not imported any revolver for a few decades. Maybe 80 USD
$75
50 or so