Between 1886 and the mid-1990s America's favorite underwear, the drop-seat union suit, better known as long Johns, was manufactured in Piqua, Ohio, a small town situated thirty miles north of Dayton. There were at various times seven different companies in Piqua producing knit undergarments for men, women, and children. One company outlasted them all- the Atlas Underwear Company, which merged with the iconic B.V.D. Company in 1929. The longevity of the company, in part, was the result of the successful promotion of their brands. In addition to underwear, these brands included items such as sweaters and socks, and from 1930 until 1941 under the new B.V.D. label fashionable swimsuits and beachwear.1 Underwear and other textile products made by the Atlas Underwear Company eventually found their way to the shelves of large American retailers, some of whom were known for their mail order service: Sears and Roebuck Co., J.C. Penney, and Levi Strauss. Sometimes the underwear, however, did not carry the Atlas name. In the 1910s, their Richmond Union Suit brand became a big seller taking its name from the city where Atlas had a factory, Richmond, Indiana. The swimwear produced in Piqua under the newly acquired B.V.D. label was available in many of America's finest stores- Saks Fifth Avenue, Henri Bendel, and B. Altman's. Insight into the manner in which Atlas/B.VD. was able to secure and maintain a market for its products provides a case study for understanding earlytwentieth-century branding techniques and the relationships between retailers and manufacturers. Of particular interest is the approach taken to rebrand the B.V.D. name to establish its supremacy for swimsuits and beach attire, when it was already so well known for its quality men's underwear. The Atlas Underwear Company In its first year of operation (1900), the Atlas Company had the business of Sears and Roebuck Company and Levi Strauss. Many of the styles presented in the Sears catalog were Atlas products (Our Underwear Department). The years of World War I were likewise successful for Atlas; it became a major producer of underwear for the Army. Leo Flesh, President of Atlas Underwear, was, in fact, appointed chairman of the Worsted Knit Underwear Committee of the Council of National Defense. It was his duty to see that the proper garments were supplied to our soldiers (Story of Miami County 597). While the backing of the city and healthy competition were crucial elements to growth, a manufacturer needed to distinguish itself and its products. The Atlas Underwear Company, as did others at the time, became very aware of the of a brand name. Companies could spend significant amounts of capital developing brands. The goal was growth through greater selling power. One way to acquire branded power was to merge with it or purchase it. The Atlas Underwear Company did just that with two established brands in the underwear industry. The first was the merger in 1929 with B.V.D., possibly the most well-known name in men's underwear. After considerable success with the brand, the merger was dissolved. The Superior Underwear Company in Piqua purchased the B.V.D. name and plants in 1941, the same year that Atlas acquired the Allen-? Company of Wisconsin. Atlas gained considerable success in the late 1960s with products for the ski market, thermal underwear, and turtle necks, under the brand name, Ski Skins. In 1971 Atlas began using the Allen-? name for its products. Medalist Industries merged with Allen-A in 1973 and established a brand known as Medalist-Allen-A (Oda). Brands and Branding: What We Can Learn from Atlas/B.V.D. The branding of products in recent years has caught the attention of business historians. Titles of recent books cover the history of the subject as well as case studies, and the phenomenon of special product branding. And of course there are many texts on how-to brand products, institutions, organizations, and even yourself. …