Larry Clinton At Frankfort, (Central) Indiana
KayCo or Kay Company is the name of the manufacturing outfit -link http://www.manta.com/c/mmc1gnj/kay-co-inc
They used to farm out the steel rule dies to Phillips saw and tool company but I don't think they are doing the die work any more, so Kay probably has a new vendor or is doing it in house. If you are not familiar with steel rule dies they are pretty unique. A thin slot is cut in a (high grade plywood and the steel rule (a hardened flexible steel strip with a very sharp edge) is fixed in the plywood and this is the upper portion fastened into the die set. The lower is a hard material - additional punches and buttons may also be inset into the upper and lower. Due to the materials used and methods of making these dies they cost a 1/10 or less than hardened dies. The die life is quite good for limited runs < a million parts or so. The steel rule can be replaced if needed.