The story
In early 1914 it was announced that a company by the name of the Benham Manufacturing Company had been formed for the purpose of acquiring the assets of the former S&M company. In a receiver's sale Benham purchased the plant for $1850. The corporate offices were in New York and the company was managed by the Diamond-Warren Co. The Detroit offices were held at 1890 Mt. Elliot Avenue. George W. Benham was president.
There was a sales office in Havana with Walter D. Benham representing the brand there.
Later in 1914 the company creditor's committee suggested that the company should dissolve. The Union Trust Co. was appointed as the receiver. At the time of the filing Benham listed assets of $109,000 and liabilities of $76,889. By December of 1914 Puritan Mfg. acquired the assets of Benham. Major assets listed were "parts and materials" Puritan would maintain a department for a period of time dedicated to parts supplies for existing cars.
From Wikipedia’s article on Benham (automobile), shared under CC BY-SA 4.0.3