It came out of Commodore USA a few years ago. The company - well, one guy, really - who tried to restart Commodore using new "breadbox" style C64 cases with modern PC guts inside. Nice cases, but the guy made some dumb mistakes (like stealing other people's artwork for his advertising), then got a ridiculous and IMHO unnecessary amount of flack on the forums.
The idea died when he died.
https://en.wikipedia.org/wiki/Commodore_OShttps://en.wikipedia.org/wiki/Commodore_USA