OE Limited
OE Limited were based in Penrith, Cumbria and originally advertised the Q-Com modem stack (later to be known as the Tandata Modem).
OE Limited were the first company connected with the QL to fail in spectacular style with many early customers losing their money (maybe the name of the main module for connecting to the QL (then called the Q-Con) should have been a warning).
Luckily, Tandata Marketing Limited purchased the rights to this popular modem stack and brought it to market.