Mark Collins , Multilet and businessman, builds and Sells CUSTOM - Made ACOUSTIC and electric sitin Although located in Maryville , Tennessee , he purchases raw materials from around the globe . FO ine acoustic guitar with onboard Electronics , the MIC 28 , 15 constructed from rosewood and mal distributer in Mexico , spruce harvested in and imported from Canada , and Ebony and the electro Japanese distributer . Other parts are obtained in the U.S. When broken down on a per - quitar bas inishing costs are as follows