This firm, a manufacturing silversmith, was an offshoot of Mark Willis & Son.  One partner was Alfred Willis (1864-1937) – Mark Willis’s nephew and apprentice – who had been born in Manchester.  The other partner was James Woodhouse Horrabin (1858-1937), who was the son of Samuel and Harriett Horrabin (and  the grandson of William Horrabin of the well-known pocket-knife firm).  By 1919, Willis & Horrabin had been established in Devonshire Lane.  It continued in business until 1935, when Alfred withdrew, leaving James to run the enterprise.  Both men died in the same year.  Alfred Willis, The Birches, Eckington Road, Coal Aston, died on 12 March 1937.  He left £1,072 to his son, Alfred, a traveller.  James W.  Horrabin, Sharrow Cottage, Grindleford Bridge, died on 24 November 1937, leaving £4,602.  Their firm was listed in 1939, but apparently then ceased business.