This Heater Element is manufactured by Hydro-Quip. Hydro Quip has been providing the hot tub, spa and jetted bath industries with premium equipment systems since 1981. We have established an unmatched global reputation for superior quality, reliability and customer service. We design, manufacture, and private label custom equipment for OEMs. Our Distributor product line includes electronic and pneumatic controls, heaters and blowers. Service Centers rely on us for perfect retro-fit solutions for any spa ever made. We have the most comprehensive selection of controls and equipment in the leisure water industry.