FWIW & IMHO:
That is a Spearco intercooler made by George, I believe is his first name, Spears, over in Santa Monica, Ca. He used to also make Spearco water injection systems back in the '70's to early '80's or so. I believe that he is no longer in business making intercoolers, but I have seen a few intercoolers that he has done for friends. I am sure that Spearco and/or Spears will bring up some info on the web.
HTH