Commonwealth Passenger Trucks.

The Commonwealth Steel Company was an innovative casting company that rode the wave of the railway boom in developing large scale casting capability for increasingly larger locomotives and rolling stock. Formed in 1901, by the twenties they could cast an entire steam locomotive frame with cylinders in one piece. In 1929, the company was bought up by General Steel Castings Corporation, a company formed by Alco and Baldwin, two of the major American locomotive builders.
The Company Citizen section of Wikipedia is interesting, very progressive for the first part of the 20th century, certainly not the Walmart way...