Here is a pretty nice Underwood

[GUTS]

I was at a friends place today and he got his two M1 carbines out. He has this Underwood and a Saginaw "SG". I took the Underwood apart to see what parts it had. Here is the parts. I believe the receiver was made by Singer because of the "B" stamp but I don't know why it also has a "C". I have never seen an upper handguard that has Pederson stamped in script, what's the deal with these? I also haven't seen this cartouche before, it looks like JEF over GHD.
Overall it looks like a nice carbine, I wouldn't mind having it for myself.

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