Who makes sundown guitars?

The Sundown brand was originally created in the US in the 1950s by the Sorkin Music company, which was based in New York. This company imported various Japanese guitars and distributed them under the "Sundown" brand name in the US. Eventually, the Sorkin Music company went out of business, but the "Sundown" brand name continued to be used by other companies in the US, such as Saga Music. Saga Music has produced "Sundown" brand guitars in Japan and China.