Founded in 1968 by two Philadelphia entrepreneurs, Subaru of America (SOA) formed an alliance with Fuji Heavy Industries Ltd. (FHI) of Tokyo and became the exclusive U.S. importer of its Subaru brand of vehicles. SOA was the first company to offer a complete line of front- and all-wheel-drive cars, for which they are best known. FHI's factory in Ota City, Japan, and Subaru-Indiana Automotive, Inc., (SIA), located near Lafayette, Ind., manufacture all U.S.-marketed vehicles.