The company was based in Belfast and had a range of B Flat simple system futes and fifes. Every once in a while a flute will show up on Ebay or one of the flute forums. Pictures of this bagpipe came to me with a chanter stamped E&W Letham, Belfast. From the little information available in the Internet, it is probable that anything stamped as such was made by someone else. I'm not comfortable tying the chanter pictured herein with the bagpipe, however my thoughts on the bagpipes was that it was made by James Robertson.
E&W Letham, Belfast