Is it made by the company before Waterloo? ABC or whatever it was, when the boxes were all gray...
I've seen enough pictures of these to convince myself they're Waterloo made, but even if I hadn't, I'd still say they were Waterloo for the following reasons:
1) The common gray & red boxes offered from 1960 through 1975 (before changing to red & charcoal) are all Waterloo. It's one of the rare occasions Sears appears to have made a hard change from one manufacturer to another (AMD/Remline to Waterloo)
And ...
2) The never before seen 8 drawer cabinet which I posted a catalog capture of, is Waterloo made (the ad states: "Sent freight (rail, truck) or express from factory, Waterloo, Iowa."), meaning Waterloo was making specialty boxes for Sears from the get-go.
It only makes sense that the "Jubilee" edition boxes are Waterloo as well.
Brian