Peter Hunn's book "Tail Fins & Two Tones
Howdy,
Bought a copy.
"Heating Assurance Inc. Nelson Boats. 124 Augusta, Spokane, Washington. This mystery listing appeared in The Boating Industry for December 1960 and December 1961. This is probably a classic case of an outfit savvy in sheet metal for heating duct fabrication that attempted to apply it's skill to small boats under the Nelson (for the company president, R,L, Nelson) trade name. It is believed that Nelsons were offered through much of the 1960's in a wide range of styles from fishing boats to small cruisers."
The caption under a cruiser photo: "Spied during late fall 2004in the side yard of a northern Idaho muffler shop was this Nelson cruiser. Boat makers often fitted their largest runabout with a modest cabin in order to attract buyers who envisaged exciting family vacations highlighted by a peaceful night moored off the leeward side of some little island. The porthole served to give this craft a beautiful nautical look. Nelson was one of the cadre of regional aluminum boat manufacturers to set up shop near a major aluminum plant in Spokane, Washington.