Top Hat was a product of the Independent Record Co., NYC. This was a joint venture between Johnny Messner and Eli Oberstein. Early numbers are reissues of Varsity sides having a risqué tune on one side and sing-along material on the other, marking them as classic “operator’s specials.” Subsequent releases were originals recorded ca. late 1940. Label is black with silver print, known range 1001-1018. The name was revived after World War II on a yellow label with non-Oberstein material.