These speakers started out as Zilch's Econo-Waveguide system from Audiokarma with a JBL 2235H in a 5.5cf cabinet. About 3 years later for some reason I looking up the JBL 375 driver and came across a post from Mr. Widget explaining how the 2440 and the 375 were essentially the same driver. Prior experience told me to ask questions before building. I PM’d Widget and explained to him what I was planning. He sent the recommendation of using the Westlake or 2397 horn and Giskards charged coupled crossover. Due to limitations of tooling when building the horn, I used 1”x2” pine for the fin construction and plywood for the horn. The side and fins were glued and screwed to the bottom half of the horn and 2 part epoxy primer was applied(2x's) on it. The top was also painted with epoxy and screwed to the bottom half of the horn. I chose flat black for a finish and it looked awesome but unfortunately fingerprinted. I decided to use a clear coat but I applied it too heavy and it left the horns gray. My listening impressions are in most cases these produce ultra-Smooth and a lifelike reproduction of music. I have found some songs seem thin in the midrange a bit, but I still need to replace the diaphragms and hope it will clear this up. The best things I found about the 2397 is the very wide dispersion of the sound, larger sweet spot, and the neutrality of the wood horn. For comparison I do have model 19’s and 846B’s(With Modified Zilch crossovers, best money spent for a 846) and if I had to decide on what ones are my favorite, I couldn’t. You do need both styles of speakers as previously posted in other L300 vs Model 19 threads. I really do enjoy the musical control and accuracy of these though. This build is an awesome combination and appreciate Mr. Widget and Giskard for the great information sources that they are. Any setup suggestions or questions?