"They" is a company named Gahh. Look a couple posts up for a link to their website.
"They" have been making replacement convertible tops for other cars for quite a long time.
"They" have been offering a quality product for the Porsche crowd for a long time, and are a very respectable company.

"They" will be the ones I would steer anyone towards to replace their convertible top if it needs replacing.

BC.