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Southern Comfort is a vertically integrated manufacturer and chassis converter for General Motors, Ford and Dodge. Southern Comfort is the largest automobile aftermarket up-fitter in the United States and provides specialty manufacturing services to the marine, motor home and golf industries. The Company provides a superior and unique paint job to standard vehicles off the assembly line, and creates custom lighting, proprietary ground effects and wheels, and an attractive interior finish. This customized look creates a very appealing and distinct product for dealers who are increasingly looking for differentiation as a competitive edge in the marketplace and allows dealers the opportunity to close higher margin sales.