A chair of an almost identical model, with small differences in the carving of the back, was sold anonymously, Bonhams, London, 1 July 2003, lot 82 (£18,000). A settee en suite, from the collection of Sir Sydney Greville, is illustrated in R. Edwards and P. Macquoid, The Dictionary of English Furniture, London, rev.ed., 1954, vol. III, p. 84, fig. 32.
A very closely related suite was sold from the Belin collection, Christie's, New York, 12 October 1996, lot 36. It is distinguishable for having guttae feet and a solid rather than a pierced roundel in the centre of the base of the splat.
Lady Ludlow was the widow of Sir Julius Wernher (d. 1912) of Bath House, Piccadilly, and Luton Hoo, Bedfordshire. She inherited a significant portion of his collections and this chair could have come from either house. A number of pieces of furniture with this label remained at Luton Hoo and were included in Sotheby's, London sale, 24-25 May 1995.
A pair of cut-down 18th century chairs of this model were sold by Lady Olivia Waldron at Sotheby's, New York, 12-13 April 1996, lot 399. These came originally from Headfort House, Co. Meath. This provenance and the use of ash for the back seatrail of the Gerstenfeld chair makes it possible that the whole group is Irish.