This M2 M3 Circuit Board is manufactured by Balboa. With over three decades of innovative designs, Balboa Water Group is proud to offer a diverse portfolio of world-class products for your whirlpool bath or hot tub. One of Balboa’s key differentiators over the years has been our ability to drive invention that enables our customers’ long-term success. Market changes have never occurred at a faster pace than we are seeing today. At the heart of each of these needs – usability, flexibility, and manufacturability is our core competence of providing custom solutions around our product lines. Balboa is focused on driving the opportunities created by these needs, and creating value for our customers and their end users.