called Martin and was told bodies and necks came from over seas then finished in PA. Roger wrote at 2010-01-28 I have a Sigma Martin USA. Self taught and never had a decent guitar as a boy then I bought this new just just after I was married and had our first born child.
he said 60% of build was done at martin factory ,so legally they could say made in usa. We did not have 2 nickles to rub together and my wife was upset when I showed up with it. Yankee 44 wrote at 2010-07-01 Today I spoke with the Martin service department.
The effort lead up to the Shenandoah line that was set up in just this fashion. The guitar was purchased new and I still have the CF Martin Thank You Letter, Warranty Card and Information Brochure.
The peg head label says Sigma Martin as apposed to Sigma Guitars. I've only seen two of these for sale and one is on e Bay 1/9/09. Here's an exact quote from CF Martin about this guitar:"Sigma-Martin USA guitars are designed with dimensions and appointments similar to CF Martin instruments.
The quality and workmanship on these guitars is outstanding!