S.F. Hess was based in Rochester, NY, but did a lot (or all?) of its business on the West Coast, especially in California. They issued a few baseball-related sets, as well as several non-sport sets. The N332 set was an ambitious project with more than 100 athletes as subjects. What’s noticeable to me about these cards is that they appear to be photographs of photographs: often poor quality images, weird tilting, etc. The photos are definitely from the same source as the Old Judge and Gypsy Queen issues that Goodwin put out.