The C.F. Martin & Company is a US guitar manufacturer established in 1833 by Christian Frederick Martin. Martin is highly regarded for its steel-string guitars, and is a leading mass manufacturer of flattop acoustics with models that retail for thousands of dollars and vintage instruments that often fetch six figures at resale. The company has also made several models of electric guitars and electric basses. Martin's headquarters and primary factory are in Nazareth, Pennsylvania, located in the Lehigh Valley region of the state. It also manufactures instruments in Mexico