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:
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,