I own a 1958 Goya M-26 Goliath. Goliath was Levin's name for Dreadnought. When the original Levin Company was building guitars, at least in the late 50s and early 60s, the name Goya went on the headstock of instruments headed for North America and Levin was on the European instruments. I have a friend who has a Levin that is exactly like my Goya except for the decal on the headstock. When built by Levin, the Goyas were professional quality guitars, but the Martin Goyas were entry level instruments.