Made by Hakko. In Japan. - dan
Hakko has nothing to do with the SS line, Hakko has been gone from the optics business for quite some time (now called JOL). If I remember correctly, Chris (owner of SWFA) also has stated they have never worked with L.O.W. either.
Originally, the Super Sniper line was made for Tasco. SWFA bought the rights and still has them made by the same japanese company. The HD line is supposedly made by someone else. SWFA keeps it a secret but many SS owners south of the border would receive their new SS scopes with a little sticker left on the underside of the scope, the sticker read 'Kenko optics'.