This topic WAS about the history of two type foundries with similar names, both established in San Francisco by Nelson C. Hawks during the 1870s–1880s.
Unfortunately, it was zapped during reorganization of the forum on US TFs; equally extensive ones on the Bruce and Barnhart Brothers & Spindler TFs were lost at the same dreadful moment.
Re-writing it is challenging because accounts by Annenberg and Loy are contradictory. Until I have a chance to do so, here is a chronological overview (from memory)—dates, details, citations and illustrations will be restored ASAP:
In 1878, Miller & Richard (Edinburgh) opened a San Francisco branch managed by John J. Palmer.
When the branch was unsuccessful, M&R closed it in 1882.
Mr. Palmer partnered with V.J.A. Rey.
Hence Palmer & Rey, which joined ATF in 1892.
One of the first ATF catalogs (1896), the Pacific Coast Blue Book, was issued in San Francisco.