The cabinet is labeled "Ace electric Model SA-3." I believe it's a vintage item from Ace Tone, a Japanese musical instrument manufacturer. I suspect it might be an OEM export, so it could be quite valuable. The speaker is a Jensen C12PS, and it sounded amazing. It sounds the same as a C12N, so the components might be identical. Please consider this is a vintage item before purchasing. There are small scratches here and there, but I think it's in good condition for its age. The cabinet itself is very light and easy to carry. The Jensen speaker is well-suited for an open-back cabinet, so I think it's a good cabinet. The build quality is excellent, and the round casters are very cute and stylish. *Returns are not accepted except for issues with sound. Thank you for your understanding.*