Green indicates the points that differ from the Pelikan 100N (ca.1938) as shown above.

Compared to the 100N model above, the transition to the new material is complete in this pen (Fig.4 right); The cap is now made entirely of celluloid. The section is made of cellulose acetate which offers more durability than celluloid. The filling mechanism is also made of celluloid. The piston seal has been replaced with a new nylon seal, so I don't know what the original one was like. As this pen has a gold nib, it was likely for the export market ("Pelican” catalog 1939)⁽¹⁾.

As for the the filling mechanism, instead of a notch, there is a ridge inside of the piston guide (Fig.5-2 right), which prevents the piston rod from rotating, and converts the rotating movement of the turning knob to the forward and backward movement of the piston rod. Unlike the model 100, the structure of the turning knob and spindle remained unchanged even after the material was switched from ebonite to celluloid (Fig.6). The piston rod on my pen has been replaced with a new one featuring a nylon seal, so I don’t know what the original seal was like. However, the ebonite piston rod fit into the spindle without any issues. Therefore, the original seal may have been made of cork.

In Pelikan 100 (ca.1939), I commented that "The biggest issue with this fountain pen is the turning knob." "They (Günter Wagner) stayed with ebonite for the filler mechanism somewhat longer, as celluloid proved difficult to mill in the distinctive manner of the turning knob (Pelikan History​)." However, the celluloid turning knob did not seem to be much of an issue on the model 100N. This is because, while the turning knob of the model 100 required a non-slip knurled finish across its entire surface, the turning knob of the model 100N had a mostly smooth finish, with the knurled finish limited to a very small area near the barrel. Even so, the knurled finish on the turning knob of my 100N has worn away almost entirely (Fig.6 right), revealing how susceptible celluloid is to friction.

As stated above, from 1938 to 1939, Günter Wagner switched the material used for their fountain pens from ebonite to celluloid (and cellulose acetate). However, when a new material—acrylic resin—was developed in the 1940s, they began using it for the barrel and then the section. They also replaced celluloid with cellulose acetate, which had superior durability and safety, for the filling mechanism and cap.

​As from October 11, 1939, model 100N was was fitted with chromium/nickel (CN) nibs for the domestic market⁽²⁾, as the use of palladium nibs was forbidden by the government (Pelikan Schreibgeräte).
 

As for precious metal models, as of 1939, their lineups were only 100N variants (all 100 variant precious metal model lineups already had been discontinued). Furthermore, by the end of March 1939, all precious metal models for the domestic market were discontinued (Pelikan Schreibgeräte). From then on, precious metal model were exclusively destined for the export market ("Pelican” catalog 1939)⁽¹⁾.
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Note;⁽¹⁾As IBIS in the catalog had gold nib, all fountain pens shown in it should be fitted with gold nibs.