anada bears another distinction relating to W.E. Patt. '25. Until 1940, almost all web equipment in British and Empire service was manufactured in Great Britain, primarily by the Mills Equipment Company and M. Wright & Sons, Ltd. (there were a small number of other British companies that produced a limited selection of the simpler webbing items). Whilst there is solid evidence documenting limited Canadian production as early as 1924, two Canadian firms began producing web equipment in earnest in 1940 (pre-production pieces have been noted with 1939 dates). These were Zephyr Loom & Textile (ZL&T) and the splendidly named Montreal Suspender and Umbrella, Ltd. (MS&U). Neither firm had the special looms needed to duplicate M.E. Co. and M.W.& S. products.