Almost certainly American (though possibly Canadian) in origin, this previously unknown make of bench precision lathe bears some similarities to those produced by Pratt & Whitney during the 1920s--though the P & W trade-mark method of locking the headstock to the bed is not used. The USA was home to a number of maker's of fine precision lathes such as this including: Levin, Bottum, American Watch Tool Company, B.C.Ames, Bottum, Hjorth, Potter, Pratt & Whitney, Rivett, Wade, Waltham Machine Works, Wade,  Pratt & Whitney, Rivett, Cataract, Hardinge, Elgin, Remington, Sloan & Chace, W.H.Nichols and (though now very rare) Frederick Pearce, Ballou & Whitcombe, , Sawyer Watch Tool Co., Engineering Appliances, Fenn-Sadler, "Cosa Corporation of New York"