We are the manufacturer of Neway Valve Seat Cutters and Neway Valve Refacers. We are a small USA company located in the heart of Michigan(Corunna). We still pride ourselves with small town customer service, offering the alternative to the messy "grinding" method of doing a "valve job". Mr. Applebee, a Corunna native, founded this business back in the early 50's, then known as Neway Sales Corp. It is still family owned today. We are known worldwide having distributors in many countries (International friends to reach us by phone use phone number 1-989-743-3458). Call (or email) Linda or Jim today for a quotation. Have your Valve Head Diameters and Guide sizes ready before you call - or - if you know your part number, ordering will be a quick and easy deal.