Complex sentence: Lingenfelter Performance Engineering (LPE) is an American automotive engineering company specializing in high performance automobile modifications, specifically engines and induction systems, it is based in Decatur, Indiana founded by and named for NHRA driver John Lingenfelter.
Split into simpler sentences: Lingenfelter Performance Engineering (LPE) is an American automotive engineering company specializing in high performance automobile modifications, specifically engines and induction systems. Headquartered in Decatur, Indiana the company was founded by and named for NHRA driver John Lingenfelter.