front:Nicca III with Nikkor 5cm F1.5 rear: Nicca IIIa(later) with Nikkor 5cm F3.5(rigid) and Nicca IIIL with Nikkor 5cm F2

Mr Kumagai spun out of Seiki Kogaku(Canon) and founded Kogaku Seiki(what a confusing name!).
They were at first a repair/modification shop but gradually went
in to production of Leica copy Nippon cameras from military demand.

Nippon Kogaku supplied the full line of Nikkor lenses for Nicca.
That made Nicca a top brand of Leica copy cameras.
They were sold under Tower name through Sears Roebuck co. in the US.