Made in Japan by Miyuki Ind. 1969 I believe. Twin 45 model Elk is the original name plate that's long lost.
Has a new Hammond 290DX power Transformer and replacement Fender output transformer. Tubes are 2 El-34, 4 12ax7, a 6aq8 and a GZ4 rectifier. The grill cloth is new as is the back, output transformer, foot switch and all Atlas oil filled caps replaced. The Electrolytic cans have been restuffed. 3 prong plug, death cap and polarity switch disabled. The output transformer is 4 ohms. Amp has a nice tone the effects channel is more mid scopped and normal is a bit more gutsy.
Not that loud more of a home studio amp. I measure 32 watts clean.