Walter, is it your feeling that Ithaca just finished up parts on hand or did they build a significant number of side plate Lefevers from scratch? And to me new guns produced, not from parts on hand, would be interesting to know about. Many assumed that several thousand guns might have been made from parts on hand but I have always wondered how a company that for years had been undercapitalized could have built up vast stores of parts. The Durstons were no fools and I just could not see them allowing the gun side to build up parts inventory just to keep employees busy and give them work while tying up money in parts not with a prospect of quick profits.

Is there a break down of parts? Number of rough castings or receivers on hand. To me the key is receivers as everything else could be easily made but the expense of new receivers would not be justified if you were just using up parts. Perhaps several hundred receivers on hand for the DS and regular Lefevers and went with the sale. They would be just scrap unless used to make new guns. I think good records would be a great source for a article and perhaps answer one or more burning questions for Lefever fans. then again they just might open up more speculation as well.