The Velva Sheen Mfg. Co. was established in Cincinnati, Ohio in 1932 as a manufacturer of sweatshirts, t-shirts, jackets and gym shorts for colleges, camps, schools and the United States Armed Forces. The brand was recently resurrected in Los Angeles and is now under new management, with the intention of bringing back some of Velva Sheen's classic styles, and producing them with the same techniques and materials as they would have been originally. The line is produced in the USA and made with domestic cotton.