Lewis & Kaufman Ltd dates back to the early days of tubes. Their RETMA code was 738. Despite the 'Limited' as part of their name, they were an American company. I'm not sure how the Los Gatos fits in. I believe it was a later attempt at some receiving and audio tubes. Another thing I'm curious about. Is Kaufman the same Kaufman of Heintz & Kaufman fame? Haven't found the answer to that yet. UPDATE: Jack McNutt tells us Lewis & Kaufman had a factory in Los Gatos, California. Makes sense. Thanks, Jack Anyone know when they closed or the location of other plants? July 15, 2006; ANOTHER UPDATE: See below for this major update from Ludwell Sibley of "Tube Lore" fame. He answers many questions about L&K posed above and other questions plus some about H&K Box coutesy of Damon Limeback.

"Hi –
I’m currently researching an article for “Tube Collector” (Tube Collectors Assn.) on Lewis & Kaufman, on Marshall Electronics after it, and on the National Radio Tube Corp. and Lewis Electronics before it. Was Googling about and found your L & K page – you were the only hit.
Anyway, Jack Kaufman left H & K in 1946 to associate with Garrett Lewis and form L & K. Lewis had previously operated the NRTCo. and Lewis Electronics.
They had 11,000 sq. ft. of leased space in Los Gatos but no other plant. They made exclusively small and medium-size glass transmitting tubes of types developed by others, like 4-125As, 250THs, 3C28s, 4E27s, 8020s and maybe 15 more. They did no development work and didn’t add types to the line as time went on. They went through hard times in the late ‘50s; Kaufman left ca. 1956 and apparently so did Lewis. The company went through several reorganizations and finally stopped tube production in May 1962.
Later on (ca. 1964) Marshall Electronics bought the company and apparently made (and rebranded) tubes for a while.
Somebody must’ve bought rights to the name, just as someone got the H & K “Gammatron” brand and the “Penta” brand, and distributed “somebody’s” receiving tubes. The “L & K Ltd.” name is part of the transition; the original L & K was incorporated.
Ludwell Sibley"

Thanks, Lud

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