The coachbuilder is indeed obscure and - according to the magazine where the photo was got - it's called S.A.I.L.
However, I think it's actually a miswriting of the Turin-based company S.A.I.L.L. (Società Anonima Italiana Lavorazione Lamiera), later renamed Carrozzeria Caprera, and that the car is not a 1100 but a Topolino.