SAE TWO -  First & Second Generation
The first generation (R3C, T3U, C3A and C3D) was manufactured by Marubeni in Osaka, Japan for SAE. This was SAE's attempt to enter the budget priced segment in the audio market.

As you can see in the two pictures below, Marubeni also sold the same equipment under the "Benytone" name

 I believe this time the second generation of SAE TWO was designed by SAE, but still manufactured in Japan for SAE. I would assume Marubeni in Osaka, Japan was still the manufacturer. Optional rack handles were available. This is decent workhorse type of equipment but not to the quality of the domestic equipment.

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