Wikipedia
Zédel
Zédel was a Swiss automobile manufacturer established in 1901 by Ernest Zürcher and Herman Lüthi. The name of the company was created by combining the first letters of the founders' names, "Z" and "L".
During the early years of the twentieth century a factory was set up across the frontier in France, and the Swiss operation was closed a few years later, so that from around 1905 the business had become, in effect, a French one.