The following is from the Second Diesel Spotter's Guide: The George D. Whitcomb Company of Rochelle, Illinois, produced locomotives independently from 1906 until 1931, when the company was purchased at a foreclosure sale in 1931 by Baldwin. The Rochelle Works continued to produce locomotives under the Whitcomb name until 1940, when it was merged into Baldwin and operated as a division. Production shifted from Rochelle to Eddystone in February 1952. The Whitcomb name continued to appear on locomotives until December 1952, when the Whitcomb designs were built with Baldwin-Lima-Hamilton identification only.