Tornedo, a motorbike produced from the end of 1938 to the outbreak of war, and then in very small numbers during the WW2 by "Tornedo" Bicycle and Motorcycle Works in Bydgoszcz. This vehicle is fitted with Sachs engine and most likely was produced at the beginning of WW2. Compare: Tornedo 1938 with original Polish engine.
Original press advert. Thanks to dr. Katarzyna Kuligowska (www.2rp.pl)