SPC Performance (Specialty Products Company) is the primary manufacturer for this part number.
It is widely available at retailers like Amazon and specialized auto parts stores. Alternative Identification
The number also appears in other specialized automotive contexts:
You can find this kit and its installation specifications on major automotive and retail sites:
It is part of the sequence for luggage box assemblies (e.g., part 81260-K69-600) for models like the Honda Activa or Elite 125. Amazon.com: Spc 81260