Dalco Athletic Lettering Company manufactures lettering products for the sports and imprinted clothing industry. Using state-of-the-art water-jet technology, Dalco cuts custom and stock twill and vinyl numbers, letters, custom script names and logos. Dalco also generates stitching programs (to apply appliqué products) and sells heat press machines (to apply heat- activated products). Dalco Athletic, through its subsidiary Davis & Box Manufacturing, also manufactures and(or) sells sporting goods, field equipment, official's clothing and equipment, and athletic gear.