It's a Martin "name". An HPL guitar that doesn't sound any better than the Fender CD60SCE or Takamine GD10CE, 2 other guitars I own but for the price at $400 higher than the Fender and $300 above the Takamine. If you listen to all 3 at the same time blind folded, you will not be able to tell the difference. Sure, it's better construction, has the typical Martin look and acessories that all HPL guitars carry but lacks a Martin sound; if really there is one for the low end guitars. That's my opinion...!