Heath Company; The maker of Heathkit: It still operates but no longer manufactures kits but still maintains its educational product line: http://www.heathkit.com

Their own words:
Since the first Heathkit mail-order catalog was distributed by Edward ('Eddie') B. Heath in 1926, Heathkit has enjoyed an exceptional reputation for technical engineering excellence and product quality. Winning more US-German-Japanese engineering awards than any other engineering company of its day, Heathkit grew to become the premier provider of on-site ("we will never let you fail") electronic engineering kits. By 1974, Heathkit Educational Systems was born and began developing technical training materials for use in schools, corporations, and independent study situations all over the world. Today, from its corporate headquarters located in Benton Harbor, Michigan, Heathkit Educational Systems (HES) develops and distributes technical education curriculum, courseware, and hardware to assist academic institutions, corporations, training centers, and 'self-study' users worldwide. Distributed through a network of both Industrial Education and Academic Education sales professionals, our proven products provide turnkey solutions to teachers, business instructors, and students in a variety of educational settings.

History see http://ww_heco.home.mindspring.com/#history
Museum etc. see: http://www.heathkit-museum.com
In the mid '70s, it no longer became a requirement for a U.S. citizen to pay the FCC to obtain a CB license. Heath Company was selling some CB items, but also made money by selling test equipment to people who were servicing the radios.

The Heath Company used to manufacture electronic products in kit form that anybody could successfully build. If you followed the instructions, had some basic tools and assembly skills, then it was likely your kit would work properly when it was time to plug it in and use it--whether it was a VTVM or a television set. With each kit, Heath Company not only provided assembly instructions, but also listed the tools you'd need. They also provided a short training guide on soldering skills and how to use the tools to assemble the kit.

Deutsche Niederlassung
Die Deutsche Niederlassung bzw. Vertriebsorganisation firmierte zunächst unter dem Namen Daystrom GmbH mit Sitz in Frankfurt/Main. Anfang der 60er Jahre tauchte dann ein HEATHKIT - Logo auf, das sich jedoch von dem später bekannten unterschied. Erst mit dem Umzug nach Sprendlingen (196x) hatte sich die Marke HEATHKIT in Deutschland endgültig etabliert.

Firmenname und Firmensitz:
1958 DAYSTROM ELEKTRO GmbH Frankfurt/Main Friedensstr. 10
1962 Daystrom GmbH Frankfurt/Main Niddastr.49
1966 HEATHKIT Geräte GmbH Sprendlingen Robert-Bosch-Str. 32-38
mit einer Zweigniederlassung in München 23, Wartburgplatz 7

Eine ausführliche Firmengeschichte der Firma Heathkit findet man in der GFGF-Zeitschrift "Funkgeschichte", Heft 238 / 2018, S. 52 - 59.