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The ESP Guitar Company

Full company profile

uuid000mvz4

Namestring
The ESP Guitar Company
Legal namestring
The ESP Guitar Company
Websiteurl
espguitars.com
Company typeenum
Private
Founded yearint
1975
Descriptiontext

The ESP Guitar Company, founded in 1975 and headquartered in Los Angeles, manufactures electric guitars and basses primarily for the metal and rock music genres through a multi-tier product portfolio: entry-to-mid range LTD, professional E-II and Japan-made ESP Original Series, premium handcrafted ESP USA instruments (launched 2014 in Southern California with an online configurator), and a Custom Shop offering bespoke builds. Distribution runs through a global authorized dealer network — including ESP USA Series dealers, online dealers, international dealers, and regional distributors (e.g., Melody House in the UAE since October 2025, 4Sound in Norway) — supplemented by the direct Shop ESP e-commerce storefront. Secondary revenue comes from branded apparel, accessories, and cases.

Revenue is generated overwhelmingly through hardware sales, with pricing that scales from LTD entry-level instruments through ESP USA and Custom Shop premium tiers (e.g., LTD JD-I at $1,799). Marketing is anchored by long-tenured signature relationships with marquee metal/rock artists — Kirk Hammett/Metallica (35+ years), James Hetfield, George Lynch, Mick Thomson, Javier Reyes, Joe Duplantier, and the late Alexi Laiho — and amplified through festival sponsorships (Hellfest, Inferno Metal Festival), the ESP All Access community of tens of thousands of members, and video content/demos. The company is privately held, employs 11-50 people, operates a Takamine subsidiary relationship, and in April 2026 transitioned leadership when longtime CEO/President Matt Masciandaro retired and VP Todd Binder was named President.

Short descriptiontext

The ESP Guitar Company, founded in 1975 in Los Angeles, manufactures electric guitars and basses across multiple tiers — LTD, E-II, ESP USA, and Custom Shop — for metal and rock musicians worldwide, distributed through global dealers and direct e-commerce.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
11–50
akta.pro rankint
HeadquartersNorth Hollywood, United States
HQ citystring
North Hollywood
HQ countrystring
United States
HQ regionstring
North America
Markets served

Serves global market

Offices1 record

Each record includes

City, Country, Type, Description, Source

Keyword5 values
electric guitar manufacturing, bass guitar manufacturing, signature model guitars, custom guitar building, musical instrument retail
Industry2 codes
1Instrument & Pro Audio Retail (Online/Brick-and-Mortar)
CodeMPAIAJAHPrimaryYes
2Musical Instrument Retail (Guitars, Keyboards, Drums, Band/Orchestra)
CodeCRALAEAAPrimaryNo
NAICS code2 codes
  • Musical Instrument Manufacturing339992
  • Musical Instrument and Supplies Retailers459140
SIC code1 code
  • Musical Instruments3931
Product category
Electric Guitars and Basses
GTM motion3 records

Each record includes

Type, Description, Source

Revenue model3 records
1Guitar and Bass Sales
TypeHardware Sales
Description

Primary revenue from manufacturing and selling electric guitars and basses across multiple series: LTD (entry-level), E-II (mid-range), ESP USA (premium handcrafted), and Custom Shop (bespoke). Products include signature series for endorsed artists.

espguitars.com
2Apparel and Accessories
TypeHardware Sales
Description

Secondary revenue stream from branded merchandise including apparel, accessories, cases, and guitar-related products. ESP All Access members receive 15% discount on apparel and accessory orders.

espguitars.com
3ESP All Access Membership
TypeFreemium
Description

Free community membership program offering 15% discount on apparel and accessory merchandise, early access to product introductions, exclusive contests and sweepstakes, and input into new product designs.

espguitars.com
Marketing channels5 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels4 records

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components5 values
Supply Chain, Personnel, Operations, Marketing or Sales, Technology or R&D
Pricing details1 tier
1LTD Signature Series JD-I - Joe Duplantier Signature
ModelOne time/ perpetual licenseBilling cadencePay-as-you-go
Notes

$1,799.00 with case included. Features bolt-on construction, mahogany body, Macassar ebony fingerboard, DiMarzio JD Fortitude pickup, Hipshot bridge.

espguitars.com
GTM typeB2C
B2C
Offering typeHardware or Manufacturing
Hardware or Manufacturing
Brand1 of 2 records shown
1E-II
Description

Premium tier guitar line offering high-end instruments

espguitars.com
+1 more record
Core offering1 text field

The ESP Guitar Company manufactures and sells electric guitars and basses across multiple product tiers: the entry-to-mid-level LTD line, the mid-range E-II line made in Japan, the premium handcrafted ESP USA series made in Southern California, and the bespoke ESP Custom Shop and ESP Original Series instruments. The company also sells branded apparel and accessories and operates the ESP All Access community membership program.

Differentiator
Functional benefit
Problem solved
Quantifiable outcome1 value
  • Tens of thousands of ESP All Access members worldwide
Product overview1 text field

The ESP Guitar Company manufactures and sells electric guitars and basses across multiple product tiers. The portfolio includes: (1) ESP flagship brand offering premium handcrafted instruments; (2) ESP USA Series — handcrafted guitars made in Southern California since 2014 with online configurator options; (3) ESP E-II — professional-quality Japanese-made instruments; (4) LTD — more accessible guitars and basses including Signature Series models; (5) ESP Custom Shop — bespoke instrument building service; (6) ESP Original Series — handcrafted instruments from ESP Japan master luthiers; and (7) various Signature Series instruments for artists including Joe Duplantier, Kirk Hammett, George Lynch, Javier Reyes, Alexi Laiho, and others. The company also offers related accessories including cases, apparel, and takes its name from 'Electric Sound Products.'

Product and service15 records
1LTD Guitars and Basses
CategoryGuitars and Basses
2E-II Series Guitars and Basses
CategoryGuitars and Basses
3ESP USA Series
CategoryPremium Guitars
4ESP Original Series
CategoryPremium Guitars
5ESP Custom Shop
CategoryCustom Guitars
6LTD JD-I Joe Duplantier Signature Guitar
CategorySignature Series Guitars
7LTD KH-V Kirk Hammett Signature Guitar
CategorySignature Series Guitars
8LTD GL-200K George Lynch Signature Guitar
CategorySignature Series Guitars
9LTD JR-7 Javier Reyes Signature Guitar
CategorySignature Series Guitars
10LTD JRV-8 Javier Reyes 8-String Signature Guitar
CategorySignature Series Guitars
11Alexi Laiho Signature Guitars (Sawtooth SE and Arrowhead SE)
CategorySignature Series Guitars
12LTD B-204DX Bass
CategoryBasses
13LTD Deluxe MH-1000NT Guitar
CategoryGuitars
14ESP All Access Community Membership
CategoryCommunity and Loyalty Program
15ESP Branded Apparel and Accessories
CategoryApparel and Accessories
Scale indicator3 records

Each record includes

Type, Value, Description, Source

Partnership4 partners
Strategic tierRegionalTypeChannel Partner/ Reseller/ DistributorAnnounced on2026-04-02
Description

Norwegian ESP dealer 4Sound had a presence at Inferno Metal Festival 2026 with a booth displaying ESP models available for purchase at their retail location.

Strategic tierRegionalTypeChannel Partner/ Reseller/ DistributorAnnounced on2025-10-04
Description

Melody House is ESP Guitars' authorized distributor in the United Arab Emirates. They hosted the ESP 50th Anniversary Celebration at their Dubai location, featuring artist appearances and product showcases.

Strategic tierCoreTypeChannel Partner/ Reseller/ Distributor
Description

ESP USA guitars are distributed through a select list of authorized ESP Guitars dealers and distributors worldwide.

Strategic tierCoreTypeChannel Partner/ Reseller/ Distributor
Description

International distributors handle ESP product distribution outside the USA, enabling global reach through regional partners.

Recent move6 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight5 records

Each record includes

Type, Description

Peers10 records
TypeEmerging player
Description

Heritage metal guitar brand known for distinctive body shapes (Warlock, Mockingbird, Kerry King signature). Smaller competitor in the metal specialty segment with overlapping aesthetic and artist endorsement approaches.

TypeDirect peer
Description

Premium American guitar manufacturer with strong custom shop, signature artist programs (Carlos Santana, John Mayer, Mark Tremonti), and S2/Core/CE product tiers. Direct competitor in the premium and custom shop tier where ESP USA competes.

TypeBroad incumbent
Description

Largest guitar manufacturer globally, producing Fender and Squier electric guitars/basses plus amps and accessories. Operates Custom Shop and signature artist programs (e.g., Eric Clapton, John Mayer). Operates across broader genres but overlaps with ESP in metal-adjacent signature models and dealer channel.

TypeDirect peer
Description

Metal-focused guitar manufacturer (now owned by Fender) with strong signature artist roster (Slipknot's Mick Thomson, Bullet for My Valentine). Direct competitor in the heavy metal/rock segment with overlapping customer base.

TypeBroad incumbent
Description

Diversified Japanese musical instrument conglomerate producing guitars, basses, drums, and pro audio. Overlaps with ESP in electric guitars (Pacifica, Revstar) and serves overlapping dealer channels with broader genre coverage.

TypeDirect peer
Description

Guitar brand owned by Fender focused on hot-rod rock and metal instruments with signature models (Eddie Van Halen, Guthrie Govan, Joe Duplantier's previous Sunburst model). Direct competitor in the pro-grade metal segment.

TypeDirect peer
Description

Japanese guitar manufacturer (Hoshino Gakki) with strong presence in metal and rock genres via RG, S, and signature models (Steve Vai, Joe Satriani, Killswitch Engage). Direct competitor in 7-string and extended-range guitars that ESP targets with JR-7 and JRV-8.

TypeDirect peer
Description

Iconic American guitar manufacturer (Gibson, Epiphone, Kramer) producing electric and acoustic guitars across entry to custom tiers. Direct competitor in the premium and signature guitar space, with overlapping artist endorsement models and global dealer networks.

TypeDirect peer
Description

Manufacturer of Music Man guitars and basses with strong signature artist programs (Steve Lukather, John Petrucci, James Valentine). Direct competitor in premium US-made electric guitars and basses.

TypeDirect peer
Description

Metal and rock guitar manufacturer with strong Hellfest and metal scene presence, signature models, and custom shop capabilities. Direct competitor in the metal segment with similar price tiers and dealer distribution.

Market position
Strengths5 records

Each record includes

Headline, Details, Source

Weaknesses5 records

Each record includes

Headline, Details, Source

Competitive moat4 records

Each record includes

Type, Details

Key risks7 records

Each record includes

Headline, Details, Source

Key highlights7 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Named customers7 records

Each record includes

Name, Industry, Type, Use case, Source, UUID

Segment2 records

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile3 records

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
No
API detail
Has APIbool
No

Docs URL, Description

AI maturity
App detail

Has app

Feature4 records

Each record includes

Title, Differentiator, Description, Source

Core technology
Revenue estimate
Valuation estimate
Number of profiles
Profiles2 records

Each record includes

Name, Designation, Designation category, Overview, Profile commentary, Source

Subsidiaries1 record

Each record includes

Name, Acquired on, Relationship type, Type, Business focus

No data
Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

The ESP Guitar Company

Electric Guitars and Bassesespguitars.com

The ESP Guitar Company, founded in 1975 in Los Angeles, manufactures electric guitars and basses across multiple tiers — LTD, E-II, ESP USA, and Custom Shop — for metal and rock musicians worldwide, distributed through global dealers and direct e-commerce.

What The ESP Guitar Company does

The ESP Guitar Company, founded in 1975 and headquartered in Los Angeles, manufactures electric guitars and basses primarily for the metal and rock music genres through a multi-tier product portfolio: entry-to-mid range LTD, professional E-II and Japan-made ESP Original Series, premium handcrafted ESP USA instruments (launched 2014 in Southern California with an online configurator), and a Custom Shop offering bespoke builds. Distribution runs through a global authorized dealer network — including ESP USA Series dealers, online dealers, international dealers, and regional distributors (e.g., Melody House in the UAE since October 2025, 4Sound in Norway) — supplemented by the direct Shop ESP e-commerce storefront. Secondary revenue comes from branded apparel, accessories, and cases.

Revenue is generated overwhelmingly through hardware sales, with pricing that scales from LTD entry-level instruments through ESP USA and Custom Shop premium tiers (e.g., LTD JD-I at $1,799). Marketing is anchored by long-tenured signature relationships with marquee metal/rock artists — Kirk Hammett/Metallica (35+ years), James Hetfield, George Lynch, Mick Thomson, Javier Reyes, Joe Duplantier, and the late Alexi Laiho — and amplified through festival sponsorships (Hellfest, Inferno Metal Festival), the ESP All Access community of tens of thousands of members, and video content/demos. The company is privately held, employs 11-50 people, operates a Takamine subsidiary relationship, and in April 2026 transitioned leadership when longtime CEO/President Matt Masciandaro retired and VP Todd Binder was named President.

The ESP Guitar Company firmographics

Firmographics
Name
The ESP Guitar Company
Legal name
The ESP Guitar Company
Website
https://espguitars.com
Company type
Private
Founded year
1975
Operating status
Operating
Headcount range
11–50 employees
Short description
The ESP Guitar Company, founded in 1975 in Los Angeles, manufactures electric guitars and basses across multiple tiers — LTD, E-II, ESP USA, and Custom Shop — for metal and rock musicians worldwide, distributed through global dealers and direct e-commerce.
Ownership category
akta.pro rank

The ESP Guitar Company industry classification

Industry
Product category
Electric Guitars and Basses
NAICS
Musical Instrument Manufacturing (339992), Musical Instrument and Supplies Retailers (459140)
SIC
Musical Instruments (3931)
akta.pro primary industry
Instrument & Pro Audio Retail (Online/Brick-and-Mortar) (MPAIAJAH)
akta.pro secondary industry
Musical Instrument Retail (Guitars, Keyboards, Drums, Band/Orchestra) (CRALAEAA)

Keywords

  • Electric guitar manufacturing
  • Bass guitar manufacturing
  • Signature model guitars
  • Custom guitar building
  • Musical instrument retail

Where The ESP Guitar Company is headquartered

Location

Headquarters

HQ city
North Hollywood
HQ country
United States
HQ region
North America

Offices1 record

Markets served

The ESP Guitar Company business model

Business model
GTM type
B2C
Offering type
Hardware or Manufacturing
Cost components
Supply Chain, Personnel, Operations, Marketing or Sales, Technology or R&D

Revenue model

  1. Guitar and Bass Sales: Primary revenue from manufacturing and selling electric guitars and basses across multiple series: LTD (entry-level), E-II (mid-range), ESP USA (premium handcrafted), and Custom Shop (bespoke). Products include signature series for endorsed artists.
  2. Apparel and Accessories: Secondary revenue stream from branded merchandise including apparel, accessories, cases, and guitar-related products. ESP All Access members receive 15% discount on apparel and accessory orders.
  3. ESP All Access Membership: Free community membership program offering 15% discount on apparel and accessory merchandise, early access to product introductions, exclusive contests and sweepstakes, and input into new product designs.

Pricing tiers

ModelBillingPrice
One time/ perpetual licensePay-as-you-goLTD Signature Series JD-I - Joe Duplantier Signature

Go-to-market motion3 records

Distribution channels4 records

Marketing channels5 records

The ESP Guitar Company product offering

Product offering

Core offering

The ESP Guitar Company manufactures and sells electric guitars and basses across multiple product tiers: the entry-to-mid-level LTD line, the mid-range E-II line made in Japan, the premium handcrafted ESP USA series made in Southern California, and the bespoke ESP Custom Shop and ESP Original Series instruments. The company also sells branded apparel and accessories and operates the ESP All Access community membership program.

Product overview

The ESP Guitar Company manufactures and sells electric guitars and basses across multiple product tiers. The portfolio includes: (1) ESP flagship brand offering premium handcrafted instruments; (2) ESP USA Series — handcrafted guitars made in Southern California since 2014 with online configurator options; (3) ESP E-II — professional-quality Japanese-made instruments; (4) LTD — more accessible guitars and basses including Signature Series models; (5) ESP Custom Shop — bespoke instrument building service; (6) ESP Original Series — handcrafted instruments from ESP Japan master luthiers; and (7) various Signature Series instruments for artists including Joe Duplantier, Kirk Hammett, George Lynch, Javier Reyes, Alexi Laiho, and others. The company also offers related accessories including cases, apparel, and takes its name from 'Electric Sound Products.'

Differentiator

Problem solved

Functional benefit

Brands

  • E-II: Premium tier guitar line offering high-end instruments
  • LTD

Products and services

  • LTD Guitars and Basses
  • E-II Series Guitars and Basses
  • ESP USA Series
  • ESP Original Series
  • ESP Custom Shop
  • LTD JD-I Joe Duplantier Signature Guitar
  • LTD KH-V Kirk Hammett Signature Guitar
  • LTD GL-200K George Lynch Signature Guitar
  • LTD JR-7 Javier Reyes Signature Guitar
  • LTD JRV-8 Javier Reyes 8-String Signature Guitar
  • Alexi Laiho Signature Guitars (Sawtooth SE and Arrowhead SE)
  • LTD B-204DX Bass
  • LTD Deluxe MH-1000NT Guitar
  • ESP All Access Community Membership
  • ESP Branded Apparel and Accessories

Quantifiable outcome

  • Tens of thousands of ESP All Access members worldwide

Companies that use The ESP Guitar Company

Customer profile

Named customers7 records

Segments2 records

Ideal customer profiles3 records

The ESP Guitar Company technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

Feature4 records

The ESP Guitar Company partnerships and signals

Strategic signal

Partnerships

Four partnerships are on record, tiered regional and core.

  • 4SoundregionalChannel Partner/ Reseller/ Distributor · 2 April 2026Norwegian ESP dealer 4Sound had a presence at Inferno Metal Festival 2026 with a booth displaying ESP models available for purchase at their retail location.
  • Melody HouseregionalChannel Partner/ Reseller/ Distributor · 4 October 2025Melody House is ESP Guitars' authorized distributor in the United Arab Emirates. They hosted the ESP 50th Anniversary Celebration at their Dubai location, featuring artist appearances and product showcases.
  • ESP USA Dealers & DistributorscoreChannel Partner/ Reseller/ DistributorESP USA guitars are distributed through a select list of authorized ESP Guitars dealers and distributors worldwide.
  • International DistributorscoreChannel Partner/ Reseller/ DistributorInternational distributors handle ESP product distribution outside the USA, enabling global reach through regional partners.

Scale indicators3 records

Recent moves6 records

Expansion highlights5 records

The ESP Guitar Company competitors and assessment

Company assessment

Emerging players

  • B.C. Rich: Heritage metal guitar brand known for distinctive body shapes (Warlock, Mockingbird, Kerry King signature). Smaller competitor in the metal specialty segment with overlapping aesthetic and artist endorsement approaches.

Direct peers

  • PRS Guitars: Premium American guitar manufacturer with strong custom shop, signature artist programs (Carlos Santana, John Mayer, Mark Tremonti), and S2/Core/CE product tiers. Direct competitor in the premium and custom shop tier where ESP USA competes.
  • Jackson Guitars: Metal-focused guitar manufacturer (now owned by Fender) with strong signature artist roster (Slipknot's Mick Thomson, Bullet for My Valentine). Direct competitor in the heavy metal/rock segment with overlapping customer base.
  • Charvel: Guitar brand owned by Fender focused on hot-rod rock and metal instruments with signature models (Eddie Van Halen, Guthrie Govan, Joe Duplantier's previous Sunburst model). Direct competitor in the pro-grade metal segment.
  • Ibanez: Japanese guitar manufacturer (Hoshino Gakki) with strong presence in metal and rock genres via RG, S, and signature models (Steve Vai, Joe Satriani, Killswitch Engage). Direct competitor in 7-string and extended-range guitars that ESP targets with JR-7 and JRV-8.
  • Gibson Brands: Iconic American guitar manufacturer (Gibson, Epiphone, Kramer) producing electric and acoustic guitars across entry to custom tiers. Direct competitor in the premium and signature guitar space, with overlapping artist endorsement models and global dealer networks.
  • Ernie Ball / Music Man: Manufacturer of Music Man guitars and basses with strong signature artist programs (Steve Lukather, John Petrucci, James Valentine). Direct competitor in premium US-made electric guitars and basses.
  • Schecter Guitar Research: Metal and rock guitar manufacturer with strong Hellfest and metal scene presence, signature models, and custom shop capabilities. Direct competitor in the metal segment with similar price tiers and dealer distribution.

Broad incumbents

  • Fender Musical Instruments: Largest guitar manufacturer globally, producing Fender and Squier electric guitars/basses plus amps and accessories. Operates Custom Shop and signature artist programs (e.g., Eric Clapton, John Mayer). Operates across broader genres but overlaps with ESP in metal-adjacent signature models and dealer channel.
  • Yamaha: Diversified Japanese musical instrument conglomerate producing guitars, basses, drums, and pro audio. Overlaps with ESP in electric guitars (Pacifica, Revstar) and serves overlapping dealer channels with broader genre coverage.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks7 records

Key highlights7 records

Customer concentration

The ESP Guitar Company social profiles

Digital presence

The ESP Guitar Company financial estimates

Financial estimate

Revenue estimate

Valuation estimate

The ESP Guitar Company leadership team

Management profile

Number of profiles

Profiles2 records

The ESP Guitar Company subsidiaries and ownership

Company hierarchy

Subsidiaries1 record

The ESP Guitar Company funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

The ESP Guitar Company M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about The ESP Guitar Company

What does The ESP Guitar Company do?

The ESP Guitar Company manufactures and sells electric guitars and basses across multiple product tiers: the entry-to-mid-level LTD line, the mid-range E-II line made in Japan, the premium handcrafted ESP USA series made in Southern California, and the bespoke ESP Custom Shop and ESP Original Series instruments. The company also sells branded apparel and accessories and operates the ESP All Access community membership program.

Is The ESP Guitar Company a public or private company?

The ESP Guitar Company is a private company. It is classified as founder individual operated bootstrapped and is currently operating.

When was The ESP Guitar Company founded?

The ESP Guitar Company was founded in 1975. It employs 11 to 50 people.

Where is The ESP Guitar Company based?

The ESP Guitar Company is headquartered in North Hollywood, United States, in the North America region.

How does The ESP Guitar Company make money?

Three revenue lines are on record. Guitar and Bass Sales are the primary driver. The others are apparel and Accessories and ESP All Access Membership.

Who are The ESP Guitar Company's main competitors?

B.C. Rich is listed as an emerging player. Direct peers are PRS Guitars, Jackson Guitars, Charvel, Ibanez, Gibson Brands, Ernie Ball / Music Man and Schecter Guitar Research. Broad incumbents are Fender Musical Instruments and Yamaha.

Does The ESP Guitar Company have an API?

No public API is recorded for The ESP Guitar Company.

What industry is The ESP Guitar Company in?

The ESP Guitar Company's product category is Electric Guitars and Basses. Its primary akta.pro industry code is MPAIAJAH, Instrument & Pro Audio Retail (Online/Brick-and-Mortar), with a secondary code of CRALAEAA, Musical Instrument Retail (Guitars, Keyboards, Drums, Band/Orchestra). Its NAICS code is 339992 and its SIC code is 3931.

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