National Acoustics was founded as a partnership by Noble P. Cowles and William R. Moller in 1939. Both men had prior professional experience with the Johns-Manville Organization, where they worked since 1926 and gained valuable industry knowledge. National Acoustics became a franchised application of National Gypsum Company in 1939. Early noteworthy projects of National Acoustics were the first United Nations Offices at Lake Success (1946) and the Manhattan Beach Naval Training Center (1946). Mr. Moller passed away in 1951 after a long illness and Mr.Cowles passed away in 1964.