Wikipedia
S.P.A. (automobile)
S.P.A. (Società Piemontese Automobili), was an Italian automobile, military vehicle and aero-engine manufacturer founded in Turin by Matteo Ceirano and Michele Ansaldi. It was active between 1906 and 1926. In 1908, it merged with Fabbrica Ligure Automobili Genova (FLAG) and the new company, Società Ligure Piemontese Automobili, was headquartered in Genoa while manufacturing in Turin.
In 1923 it moved to Turin and in 1925 was taken over by Fiat, whereby car manufacture ceased but commercial and military vehicle production continued. Although car production resumed after World War II, by 1947 the company was fully absorbed into Fiat.