Société Nationale de Constructions Aéronautiques de l'Ouest formed under terms of Nationalization law January 1937, taking over a Breguet factory at Nantes, Loire-Nieuport at Issy-les-Moulineaux and Loire at St Nazaire. A major product was LN 140 series of naval dive-bombers, but under dictate of Vichy government SNCAO was merged into SNCASO March 1941.

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