No one anymore. They went out of business or were bought out. Either way, San Marco boots are no longer made. They were bought out by Head/ Tyrolia a few years back not sure who owns the company anymore. But as far as I can tell Head is still making the same San Marco Shell, with a few buckle changes......Haven'nt been in the ski industry for a while, but still skiing on San Marco race boots ..... 10 yrs still good...
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