I pulled this from their site: (Ohio built woofer, Canadian built BASH amp...)

Box Subwoofer SB12-Plus Features: The Plus 12.3 Woofer

Not quite sure where your sub's parts come from? How about a small factory in rural Ohio? The SVS SB12-Plus is another example of a component set we're quite proud to highlight, in detail. Other brands would rather you not look deep into their woofers or amps. We have parts like this out in our showroom.

If a sub's brain is the amplifier, then the heart must be the woofer. The third generation Plus woofer (which we call the Plus 12.3) runs counter to virtually every trend in the industry: It's made by us, it's made in our Ohio factory, and we released it when we were good and ready, knowing full well that its predecessor was already unmatched in this price class. Oh, and it's expensive to make, when you sell factory direct you can afford to put in better stuff. More than ever, this new woofer rivals its more expensive Ultra brother, taking the Plus legacy and upping the ante in every performance aspect a bit more.

But a world-class woofer is only part of the picture. Using other high performance parts like our robust, hand-finished hardwood construction on the cabinet, and a famed Canadian-built BASH amp with 425 watts ... you get performance that's good enough to embarrass subwoofer twice its size.