As fate would have it, just this week a jewelry catalog arrived in the mail which was selling, among numerous other things, women's Elgin watches. This peaked my curiosity and I was able to dig up a bit more info which you might find interesting. Elgin National Industries, Inc. is now a holding company for numerous other manufacturing related corporations. They apparently still own the rights to the Elgin brand as it applies to watches and clocks, although, as Bob has confirmed, it doesn't appear that they actually manufacter any timepieces at present. Rather, they have licensed the use of their brand to the M.Z. Burger Co., Inc. for distribution in North America. FWIW, the watches I saw in this catalog were very inexpensive and featured Japanese quartz movements. So, though you may yet see new watches bearing the Elgin name, they really share no heritage with the Elgins of the past.