Sal, thanks for asking. Its a fair question and I'm glad you asked it. It made me examine why I thought that I was right.

Here are a few links that support my assertion:

http://camerapedia.wikia.com/wiki/Topcon_Horseman_Press

http://camerapedia.wikia.com/wiki/Komamura

http://camerapedia.wikia.com/wiki/Komamura

There's no doubt that Komamura makes Horseman products or that Komamura sold LF Topcor lenses, see the Horseman catalog on cameraeccentric. That Komamura sold LF Topcor lenses proves nothing.

The sources I cited are pretty shaky, so I think I was mistaken.

Thanks again for making me reconsider my position,

Dan