The Dodds-Bessing Steel Corporation was a company inherited by the late Wesley Dodds - the first "Mystery Man" to take up the name the Sandman. Located in Long Island, New York, Wesley worked alongside a businessman named Mister Evarts. Together, the two industrialists used the Dodds-Bessing resources to create one of the very first ray guns. Dodds donated the ray gun to the 1939 New York World's Fair. Evarts on the other hand, having found himself in grim financial straits, embezzled money from the company and attempted to sell the plans for the ray gun to a man named Boris Leland. As the Sandman, Dodds tracked Leland to his yacht whereupon he recovered the plans, and exposed Evarts' treachery.
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