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This is a 1944 Levin guitar, model 55. It was a low end model at the time, with not much binding or inlays. The top is made from spruce, the back and sides are birch. If you are interested in Levin or guitar history in general be sure to check out the new documentary film on Levin guitars. The folks who ran the Levin company, musicians and collectors tells the story of the company and the instruments. It's available from or on eBay.
