It's the Phillips Aviation Co., based in Van Nuys, CA.

-They manufactured the Martin 333 in 1929 obtaining Type Certificate ATC 59. It was a four-cylinder, in-line, inverted engine that gave 120 hp.

-They also made the 333A and 333B. The engines were designed by Louis Chevrolet and were known as Phillips-Martin.

-In 1941 there is a model 500, a six-cylinder, in-line, inverted engine that gave 180 HP.

-The illustrations of these two types of engines appear in the Martin chapter.

-At the USNA there is a documentation entry of Phillips Aviation, in 1940, under heading 3410/452.8.