Conversion. Merry-go-round plant. These hands and this machine used to turn out merry-go-rounds to gladden the hearts of the nation's children. The carrousel plant in which they work is now engaged in producing war parts on subcontracts from army and navy contractors. While a plant officer looks on, machinist Arthur Greaces operates a Bickford vertical boring machine formerly used in the production of merry-go-rounds, now used for war work. He is machining a sheaf ordered as part of a sub-contract on maritime work. Spillman Engineering Company, North Tonawanda, New York