The Los Angeles partnership of Lundelius & Eccleston began in 1922, and in 1924, they introduced their first vehicle, a Franklin-based touring car. But in between times, they based their L&E cars on other brands, probably hoping to spark those manufacturers' interest in L&E's eight years of production. There could have been more, but who knows?
The illustrated 1928 L&E model was a fine-looking car, showing styling influences of Auburn, Cadillac and some other quality marques. It was obviously in the luxury class and would probably have sold for $3,500 or more, if production had commenced.
L&E had big plans for a huge factory in Long Beach (close to Los Angeles), but that project failed to get off the ground.
During the roaring 1920s, many new brands of cars were introduced, or at least announced. Only a few achieved success (Lincoln and Chrysler are two examples), but many more were sunk before they set sail. Some would-be brands of cars were simply stock manipulations, and a few such greedy ventures landed their perpetrators behind bars.
The L&E venture was apparently honest. A few cars were built, but the "axle-less" idea was too eccentric to catch on. So, don't be surprised if you've never heard of the L&E before, even if you live in or near Los Angeles.