J.C. Penney 
J.C. Penney Company, Inc.

J.C. Penney Company, Inc. began in 1902 when James Cash Penney opened his first retail store, called the Golden Rule Store, in the
mining town of Kemmerer, Wyoming. Today the company consist of approximately 1,075 JCPenney Department stores in all 50 U.S. states, Puerto Rico, and Mexico. In the 70's JCPenney sold rebadged calculators manufactured by APF, Commodore, Corvus and some Japanese brands through their catalogues.

Source : Joerg Woerner, Datamath Calculator Museum