This Goya "goliath size" flat top Spanish acoustic guitar of mine was made by Levin probably in the late 1960's as best I can tell. It's not shown in my 1964 Goya Guitar Catalog. The label on the inside says, "Model No.N-26 Serial No. 296218 Goya Guitars Inc., New York, N.Y. 10010 Made in Sweden." There's one just like it on page 4 of my 1967 Goya Guitar Catalog. "Click here" to see it. For more information about the Levin company go to my "Goya Information" page. If you have any additional information about this guitar model or Levin please email me. Thanks