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Back in the '90s, I had Wayne Atkinson modify my '40 rear end for late 28 spline axles, along with his open drive conversion, to be used on my '32. Some time after, his business became Hot Rod Works. I don't remember all the details, but two brothers iirc became then new owners, continuing Wayne's very high quality work and products. I hope their excellent company will stay in business under new ownership.