Columbia Phonograph Company, Inc.

Record company established in 1924 by Louis Sterling.
Please do not confuse with earlier companies - , , or .

The company was incorporated on February 26, 1924 following the reconstruction of the Columbia Graphophone Manufacturing Company & , as a result of which the US Columbia trademarks became the property of Columbia Phonograph Company, Inc. In March 1925 (in a reversal of roles) this company would be acquired by its former British branch,

On November 1, 1926, Columbia Phonograph Co, Inc., acquired the / record division (including manufacturing facilities) of , subsequently establishing subsidiary to oversee these operations.

On April 20, 1931, the Columbia Graphophone Co. Ltd. was merged with The Gramophone Co. Ltd. to form the parent holding company (E.M.I.), with Sterling as Managing Director. As part of this merger agreement C.G.C.L. had to divest itself of its American subsidiary, which was transferred to Grigsby-Grunow Company in late 1931. In 1934 Grigsby-Grunow (then in liquidation) auctioned its interests in Columbia Phonograph Company, Inc.; they were acquired by Sarco Enterprises, Inc and subsequently transferred to . In 1938 American Record Corporation, including Columbia Phonograph Company, Inc., was acquired by (CBS). In 1940 the assets of Columbia Phonograph Company, Inc. were transferred to American Record Corp., which was then renamed Columbia Recording Corporation. That company became the owner of the US Columbia trademarks.

On labels between 1933 and 1937, the company name appears abbreviated as [l=C.P.CO.].
On labels between 1937 and Fall 1939, the company name appears abbreviated as [l=Columbia Phonograph Co.]