Velva Sheen began operation in 1932 in Cincinnati, OH. Over the years they manufactured t-shirts and undershirts for the military and specialized in collegiatewear, but the 1990s brought financial hardship to the company, which had all but disappeared. A Japanese company, interested in reviving this heritage brand, purchased the trademark in 2009 and have brought it back to its glory, now making garments in Los Angeles using the same time-tested techniques. 100% Cotton and Made in the USA. One reviewer says "they only get better with time, the harder you wear them the better they get - the best there is, nothing will change my mind."