Incom Corporation / Legends The Incom Corporation , formerly known as Torranix Inertial Compensator Corporation , and also referred to as Incom Industries , or more commonly Incom for short , was a Fresia - based corporation known for designing and manufacturing robust , progressively - minded starfighters , airspeeders , and transports . They were renowned for their production of the T - 65 X - wing starfighter , which became their logo and , most famously , a key tool and symbol of the Alliance to Restore the Republic during the Galactic Civil War . History . Originally , Incom focused on the design and manufacturer of high - performance repulsorlift platforms . The most notable product of this was the construction of Bespin ' s Cloud City , circa 400 BBY . It later switched to specialization in atmospheric and space fighter - craft in 147 BBY , beginning a collaboration with Subpro Corporation that would last for over a century . Some time prior to 32 BBY , Incom also created some hull designs , including the T - 06 hull for various starships . During the waning days of the Republic , Incom and Subpro produced several collaborative designs , including the popular Z - 95 Headhunter line . In 22 BBY , though , HoloNet News reported that the relationship between the two companies was dissolved . Based on design that were already made when still working with Subpro , Incom produced the Aggressive ReConnaissance - 170 starfighter during the Clone Wars . When the staunchly independent company was nationalized by the Galactic Empire around late 1 BBY , much of its design and engineering staff defected . They made four prototypes of a new breed of starfighter available to the Rebel Alliance , and took a course of action to bring the blueprints and production know - how to Alliance facilities . In reaction , Imperial officials rounded up the Incom engineers and scientists , and expeditiously sentenced them to labor in the spice mines of Kessel . However , they were spared their fate when a Rebel task force led by Captain Raymus Antilles intercepted their transports and brought them into the Alliance ' s fold . Two months after the Battle of Yavin , Incom was able to donate prototype X - wings to the fledgling Rebel Alliance which were stored in isolation . The Incom corporation continued , in name , under Imperial contract , but never flourished as it once had . With its innovative soul gone , it only produced " average " fighters such as the I - 7 Howlrunner . Several employees , not among the group that went off to Alliance service , and who had managed to slip away during the tumultuous days of Imperial takeover , banded together and established FreiTek , Inc . After the fall of Emperor Palpatine , Incom re - amalgamated itself into a cohesive company once again , with the FreiTek brand becoming a branch devoted to avionics and weapons . They modeled themselves after other similar technology fabricators , by maintaining neutrality and providing wares to both the New Republic and Imperial Remnant . Like Sienar Fleet Systems , Incom had a number of subsidiary plants scattered around the galaxy , most notably one at Ranklinge in the Shelsha sector .