Plush tube amps and cabinets were made by the  Plush Electronics Division which started out in New York around 1968/1969 and was head quartered in 30 Irving Street. A key cosmetic feature was their plush tuck-and-roll upholstery but the amplifier circuits were based on Fender designs.The early 1970s Plush went out of business and stopped trading. Two ex Plush employees Mark Neuman and Dave Garrett went on to run Earth Sound Research around 1972 - and some of the early Earth amplifiers were replicas of Plush models.

Source: Plush amps catalogs 1969 - 1971

Source: Untold history of Earth Sound Research (2 May 2019)