In 1981, Toni Ostermeier, a Bavarian native, established Gullwing Cars, Inc. in Gardena, California with the aim of recreating the iconic Mercedes-Benz 300 SL Gullwing. The US version of the Gullwing faithfully replicated the original with a space frame chassis, and it was powered by a Corvette or Chrysler engine. Additionally, an engine from the Mercedes-Benz 116 (280 SE/SEL) was also available as an option. Customers could request additional features such as air conditioning, power steering, automatic transmission, ABS, rims with a central lock, and special leather suitcases.

By October 1987, when the 300 SL replica was unveiled at the IAA, Gullwing Cars had built a total of 18 examples, many of which were commissioned by customers from Japan. These replicas captured the spirit of the iconic Mercedes-Benz 300 SL Gullwing, and Gullwing Cars, Inc. had successfully recreated this legendary classic car for enthusiasts who sought to own a piece of automotive history.