Regardless of what the distributor's stamp says, this appears to be a Lyon & Healy guitar. The unadorned neck appears to have been made on the same jig as my Washburn and the other L&H flat top shown in this collection. Both are turn-of-the-century models. This one looks like it could be older then the other two - maybe 1880's. The tuners are solid brass and have European style riveted gears - possibly indicating that this guitar was built before the rise of the American guitar hardware industry - or the maker simply used imported tuners... This guitar had some pretty severe splits on the back that I had to repair. I also reglued several interior braces and installed a Bridge Doctor. This guitar plays great and has excellent tone. The spruce top and maple body account for the instrument's surprising volume.