Brand: Eagle Pencil Co.
Made in: USA
Interesting that they have made the Comfort over the years in the standard yellow as well as a blue polish.
The company was originally founded in New York City by the Berolzheimer family, and in 1969 became part of Berol Corporation. Berol was purchased by Empire in 1986, which was purchased by Sanford in 1995 (which is today a division of Newell Brands).