Heater Music Company were not part of the lawsuit. This rumor stems from a Gibson (Norlin) lawsuit against manufacturers (specifically Elger the parent company of Ibanez) copying their copyrighted 'Open Book' headstock design. In fact, Norlin never purchased Matsumoku, nor did they shut them down. It has been suggested that the Matsumoku Company manufactured many Lyle branded guitars in Japan from (approximately) 1965 to 1972 until they were bought and shut down by Norlin, Gibson's parent company at the time. Heater Music Company of Beaverton, Oregon, USA.
Lyle guitars were distributed in the US solely by the L.