Benham Manufacturing Company. Detroit, Michigan.
In January 1914 George Benham bought the assets of the S. & M. company and built a slightly modified S. & M. under his own name. It was a handsome car offered in roadster, tourer, and town car models, powered by a 6 cylinder Continental engine. Only 19 cars were made before the company was dissolved. The name survives in a very short street where the car was made, north of East Grand Boulevard (home of Packard).
*article from www.motorsnaps.com