 ACL were interested in diversifying into the new area of naval aviation, combining its knowledge of metal work and naval construction to produce seaplanes for the French mail service.The company started as a joint venture between ACL and Gourdou-Leseurre, contracting to build 257 GL 32’s under licence at a new factory at St Nazaire.In 1928 they disassociated and in 1930 the company became Loire Aviation, working on own designs by designers Asselot, Jarrion, and Guegand Kerguistel.