Best Cutting Die Company manufactures, re-sharpens and reconditions rotary panel cutters for F.L. Smithe, W+D, and other machines using state-of-the-art computer controlled equipment. Many sizes of panel dies are available from in-house stock for same day delivery. Our testing procedures duplicate actual production conditions to assure quality performance. Single or multiple mounts are located accurately on precision holders and resharpened dies will be permanently shimmed as needed to maintain original die height. Rotary window gummers are available for next day delivery.