Side by side comparison of 35mm Ultrafine Extreme 100 I ordered a couple weeks ago shows identical in every way to Kentmere 100 (aka Ilford Pan 100 in some countries.) The only difference is the brand ID on one side, "Ultrafine Extreme ISO 100". Frame numbers etc. are Ilford. More importantly, the emulsion (check the nice relief image when viewed at an angle), density, grain, developing times are the same as Kentmere. It's an excellent film and very close to FP4+ but with a little more grain (in Rodinal). Lovely film. It has the flattest acetate base of any manufacturer, which makes me even more certain it is Ilford. Photo warehouse is clearly bulk loading this themselves as the frame numbers don't always start on 0 or 1 and often proceed to 42 with a space, then restart at 0 on the same roll. The rolls are 36 exp. length.