According to Wikipedia

JBL is an American company that makes audio equipment. It is based in Los Angeles, California, in the United States. The company serves both home and business customers. Professional markets include studios, installed/tour/portable sound, cars, music production, DJ, cinema, etc. Harman International, which is a part of Samsung Electronics, owns this company.

James Bullough Lansing, an American audio engineer and loudspeaker designer, started the company. He is best known for starting two audio companies with his name on them: Altec Lansing and JBL, which stands for his initials.

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