Eberhart Steel Products Company was an American aircraft parts manufacturer, formed in 1918 in Buffalo, New York. In 1922 Eberhart received a contract to rebuilt 50 Royal Aircraft Factory S.E.5A's, redesignated Eberhart S.E.5E. Eberhart also converted the French made SPAD S.XIII, replacing the French engine with an American made Wright-Hispano E. In 1925 Eberhart Aeroplane and Motor Company was formed as a subsidiary of Eberhart Steel. The only aircraft Eberhart Aeroplane created was the Eberhart XFG.

Source: Wikipedia