We've got a good debate going on this one. Don't think this is a GMC COE fella's. I'm sticking to my asumption that it's a Canadian Export Chevrolet Maple Leaf. 1937 was the first year for production Medium Duty GMC COE's. 1934 was the first year for production Heavy Duty GMC COE's. 1939 was the first year for Chevrolet production COE's. When I first saw the photos, I knew it either had to be a exported Maple Leaf, or maybe even a Oldsmobile COE. but after looking up my Wheels Of Time issue, & seeing the article, with a photo of the Maple Leaf COE, I'm pretty sure that's what it is.