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Chinese-sourced via eBay 38mm gloss UD on Novatecs. Can't remember which seller; not these guys, but similar.
Pretty good so far (touch wood) - although the alu nipples seem to be more brittle than glass and the spokes went slightly slack after 200 miles or so. Luckily I can fix both those issues myself, but even if I had to pay an LBS to rebuild then with brass nipples, I still think they're good value.
What wheels are they?