Moriz & Barschall, Berlin
There is an article on this firm
on the TPA site
. As explained there the bottom letter on the logo can be omitted, "R" for Rixdorf or "N" for Neukoelln. Cards with an R predate 1912 which is when the Berlin suburb Rixdorf was renamed Neukoelln.
card with R in logo
card with N in logo