The Harless Co. was originally owned by Harry Harless, so I guess L.P. was one of Harry's sons, since Harry's been gone for years. He carried a lot of Federal equipment that they private labeled for him. Harry was also a big Sireno dealer in the late '50s and 60s, before Sireno discontinued almost everything in the 70s.
The chromed EG siren as shown in the picture sold new for about $60. The painted EG was $50. If the market for used older sirens was like it is now back years ago, I could've made a fortune! Lubbock PD used roof-mounted chromed EGs for many years, but went with Federal Interceptors and PA25 speakers in the late '60s. In the mid-70s I bought about 15 or 20 of the remaining EGs that were in Lubbock's warehouse...including a NIB WG at the time, and I got the whole bunch for $40. I kept the WG for myself but sold the EGs to some of our volunteer firemen for a whopping $15 each! I thought I had done pretty well for myself. Now look what they go for!
I almost forgot to mention that the first Harry Harless siren I ever saw was in July of 1959 when I was on a trip to Huntsville, Alabama. HFD's assistant chief's car was a then-new '59 red Plymouth wagon. It had a red junior beacon on top and a Harless-supplied WL siren on the left front fender. Hunstville PD also used Harry's sirens: they were fender-mounted WLR sirens. Never could figure out what good that rear light did on a fender-mount!