Walsh, Lovett was a Birmingham hardware firm in Ludgate Hill, which was launched in about 1873 and registered as a private limited company in the following year.  It was capitalised at £100,000 (with £50,000 subscribed by the partners).  These were Theodore Jackson Walsh (1838-1912) and William Lovett (1847-1930).  Walsh had been born at Birstall, Yorkshire, the son of John and Charlotte.  He was baptised at a Wesleyan Chapel.  Lovett was born at Erdington, Birmingham, the son of William (a gardener) and Phoebe.   They were export merchants.  

The firm was voluntarily wound up in 1877, but began trading again and by 1884 had a Sheffield office as ‘cutlery manufacturers’ in Union Lane.  The trade mark was an ‘OWL’ (picture and word).  Lovett evidently travelled in India, where the firm had a Calcutta office.  In 1902, the business was wound up again.  Walsh died on 6 March 1912 in Trafalgar Road, Moseley, Worcestershire, leaving £72.  In 1911, Lovett was described in the Census as living on ‘private means (formerly foreign merchant)’ at Weldon House, Leamington.  He died there on 2 July 1930, aged 83, leaving £17,666.