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ACS-US was the manufacturer that made the low rise spoiler and Mid-America was the distributor. It is a different low rise spoiler that another supporting vendor here is manufacturing/selling. Yes, they did discontinue the ACS spoiler and Mid-america stopped carrying them because of low demand. Not too long ago, a lot of people have started to notice the spoiler and started demanding that they be put back in production. As far as I've heard, they are back in production again and the price is much higher this time. They originally came out priced at $249. Now they are being sold for $399. Talk about inflation ACS is different from ACI spolier so as not to confuse one with the other. I was one of the lucky ones that got them the first time around. Materials use is SMP ( sheet molded plastic ) similar to the materials that GM used for the OEM bumpers ( front and back ) also similar to the material the Starcraft uses for their Tigershark kits. Here are some pics of the spoiler