Naka-ni Co., Ltd. in Sakai City, Osaka Prefecture. This is a factory brand, "nijiyura" tenugui (hand towel). It features places and things related to Sakai, in connection with the local "Sakai Film Office" (^^) Kofun (ancient burial mounds), tea, cutlery, and more... 100% cotton, made in Japan. Brand new, unused. I opened it for the photo, but of course, it's brand new and unused!