F.S. McCullough co. Wilkinsburg, Pensinsylvania (see datasheet A-400 and R-400, 4 Volt type 400) was later McCullough Sales Co., 963 Liberty Ave, Pittsburg, PA (see datasheet type 400 3 Volt).

In 1925, Frederick S. McCullough left Westinghouse where he was working on indirectly heated cathodes. He decided to sell his own design of AC tubes. We don't know who made them for that year but in 1926 McCullough stated that the tubes are made by Kellogg Switchbord and Supply Co. in Chicago, a major telephone equipment manufacturer. At least in 1929 the tubes were made by A.C.Neon Corporation of New York City. The tubes have in common that the filament voltage is supplied via the connectors on the top of the tubes. This arrangement made it possible to substitute these tubes for the battery type tubes in existing radios without any wiring change in the chassis.

The McCullough type 401 tube was first advertised in 1925, while the type 403 appeared later. Only a very few radio companies used these tubes in new designs, best known is Marti Electric Radio Company of East Orange, NJ, in 1927. See for instance model 2R10

The earliest tubes were marked as McCullough tubes, later ones show the Kellogg name. They are otherwise identical. Some very early examples have brass bases. Some McCullough-marked tubes have the Kellogg logo on the top cap. Once the UY-227 was introduced in 1927, the damand for the double-ended Kellogg's virtually evaporated.