I needed some files for a few of the gunsmith classes I'm taking. As anyone who's bought them knows, the cost of files can add up if you need several different ones. I did some searching and cost comparison and came up with this source for Nicholson files: https://www.nkbaxter.com/Nicholson-Files.php They have double cut flat, single cut mill, tapered round and some others. My price comparison for what I needed indicated a 30%-50% lower price than the same file at MCSDirect, Travers, Brownells, etc. I do not know if they are American or Mexico production.