Excellent perspective Fernando, the monogram truly does not match the gun position idea, and a 'rack number' seems possible. It seems often naval weapons were 'racked' on board until they were dispensed as required.
Like Stu, I have difficulty discerning fluorished letters as seem in this ligature.
Im not sure the crenallations would be for spiking a gun aboard ship in the same way as in onland gun emplacements, they could not abandon the cannon without effectively leaving the ship. A ship was not abandoned unless it was sinking, in which case it would be a moot point.
I still wonder if these might serve some other utilitarian maritime use.
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