Although plated 1924 ET, this appears to be a 1927 Terrot 350cc HSC, or very similar.
The ET was a twostroke with belt drive. This bike is a SV fourstroke with chain drive and tank-mounted gear lever. The HTC and HSC were listed with 700 x 100 "balloon" tyres.
Image courtesy Bretti Brothers, Italy
More information at Bretti Brothers EMU Contributor Page