Hello, Dave, You stated you were unfamiliar with ABC-Eagle Records, so you may not know that there was a clearly affiliated label, called simply "Eagle." All I know about these firms follows, with links to label scans. There was a discussion on 78-L on July 26, 2013, where Thomas Stern asked about Sir Lancelot Pinard) recordings on a label called "Caribbean," of Los Angeles, Calif. You can see a sample of the Caribbean label (matrix numbers SA-195/SA-196) here: http://learning2share.blogspot.se/2008/03/78s-from-hell-sir-lancelot-walking.html Without citing his source, Thomas listed the matrix numbers for the Sir Lancelot Caribbean issues he was aware of: Sir Lancelot and his Trinidad Serenaders SA-193/SA-194 - no issue number SA-193 We'll Avenge Pearl Harbor SA-194 The Defenders Of Stalingrad SA-195/SA-196 - no issue number SA 195 Walking Around Hollywood SA-196 Roosevelt Is The Man Kristjan Saag then noted, "Wikipedia <http://en.wikipedia.org/wiki/Sir_Lancelot_%28singer%29> has 1946 as recording year for the Stalingrad disc." Thomas then asked if there was a connection between this Caribbean series of matrix numbers and the similarly-prefixed series on Eagle, but no one replied. On May 22, 2012 on 78-L, Thomas Stern asked, "I am still seeking information on issues in the MAJESTIC 78-100 series. So far, only have 78-114, 117(data for one side only), 134. These have SA- matrix numbers." Thomas subsequently asked, "Anyone know anything about GORDON BURDGE, who purchased/leased MAJESTIC label in the early 1950's (MERCURY acquired the old catalog [Majestic Records] in 1949). He was co-author with J. Russell Robinson of PORTRAIT OF JENNIE title song [for the] 1947 film, and has additional song credits. Also owner of Eagle records in San Francisco, and ABC-Eagle in Los Angeles." As you can see from the below label scans, and contrary to what Thomas said, Eagle was based in "San Francisco and Hollywood," while ABC-Eagle and the Gordon Burdge-owned version of Majestic Records were based in Los Angeles, although at different addresses. Eagle Records 803A, "Eagle Record Mfg. Co. San Francisco and Hollywood California," no address shown, showing no matrix number on the label: http://78rpmrecord.com/labelshow.cfm?whichLabel=9629 Eagle Records EA 307, "Eagle Record Mfg. Co. San Francisco and Hollywood California," address, if present, not readable in this scan, pressed in "Vinaflex," showing matrix number SA-970: http://78rpmrecord.com/labelshow.cfm?whichLabel=2735 The artist is Cowboy Jack Derrick (see below). ABC-Eagle Records ABC 184, "American, Anzac, British & Canadian Eagle Records, Ltd." [,] 6110 Selma Ave., Hollywood 28, California, pressed in "Vinaflex," showing matrix number SA-997*: http://78rpmrecord.com/labelshow.cfm?whichLabel=3874 *Anzac = "Australian and New Zealand Army Corps"? Majestic 78-120, "Majestic Records affiliated with Majestic Radio & Television, Inc. [,] 2569 W. Pico, Hollywood, Calif.," showing matrix number SA-1027: <http://hillbilly-researcher.blogspot.com/2011/03/majestic-3.html> The artist is Cowboy Jack Derrick, who also recorded for King. The Hillbilly Researcher website mentions 45 RPM releases on this version of Majestic, and also has a post that cites mentions of this label in Billboard. Get out your Gart! I have at least a handful of Eagle and ABC Eagle 78s, but none (I think) of these latter-day Majestics. By the way, there was another Eagle record sold to American servicemen at PXs in occupied Japan, and at least one of these I have is a paste over of a Columbia (Japan) label. Needless to say, this Eagle (Japan) label is not related, but I have turned up so many on the West Coast that I wonder if that had anything to do with the transition from Eagle (USA) to ABC-Eagle. Both Eagles (USA & Japan) have silver printing on black, IIRC. I hope this is helpful. Best wishes, Mark Hendrix