By 1935, Bacon & Day, as a banjo maker, were on their last legs, and trying to climb into the guitar market.  These guitars were actually made in Chicago by Regal, but glammed up by B&D, as evidenced here by the cool headstock decoration.  Their guitars all got good marks though, and are remembered as being John Fahey’s main instrument (a Ne Plus Ultra model) at the height of his popularity.  The flat-tops are all rare, and good collectables, plus play and sound great.  This one has a nice thin spruce top with no cracks or finish loss to speak of, and a uniquely shaped tortoise celluloid pickguard.  One repaired side crack, and some overall nicks and dings.  Some checking to the finish, and a few rough spots on the neck, from where the capo might have been placed, and a little at the heel.   Neck’s been reset and frets done, nicely.  1 13/16” nut, 2 1/8" spacing at the saddle, and 25” scale.  Non-original hardshell case.  $3250