Tom,

Basically I would like to see something on Massey-Harris notepaper!!!!!!!!!! 

The numbers I have came from an early MF source when MF still had MH archives.  I believe that KO would have the same source as we have the same numbers.

I am not ruling anything in or out but prefer to look at all possibilities.  I can neither support or disbelive your theories but absolute evidence is always desirable before reaching absolute conclusions!

There has for many years been conjecture the manufacture of these tractors in 1939 but no-one has so far come up with the proof.  I would be the first to marvel at such evidence if came out of the woodwork.

Perhaps another consideration is that once they started production of the war time tractors surely MH would have wanted all their production line capacity for them anad not hangover production of the U frames??????  All food for thought............

John