Sam M. Lewis, who re-wrote the lyrics of the Hungarian original (1936), was born in New York (1885-1959). He wrote numerous songs, many in collaboration. He was a charter member of ASCAP (1914).
Other songs include- For All We Know, I'm Sitting on Top of the World, Has Anybody Seen My Gal?, I Kiss Your Hand, Madame. With Joe Young, he wrote many hits, including In a Little Spanish Town, Street of Dreams, etc.

NOT the Sam M. Lewis, who wrote with Walter Donaldson "How 'Ya Gonna Keep Them Down on the Farm (After They've Seen Paree)."