Showa Hikoki KK formed 1939 at Tokyo suburb of that name, building L2D (licensed DC-3) and, from December 1942, 201 Aichi D3A2 dive-bombers. First Japanese aircraft company to restart after war, overhauling USAF aircraft 1951, name changed to Showa Hikoki Kogyo KK (Showa Aircraft Industry Co. Ltd). Supplied major parts to Shin Meiwa for PS-1/US-1 and participated in NAMC.