Here's the tiller manufacture, but they don't have a web site. Boat US and West Marine stock assorted tillers, and I was able to find an exact match.

H&L Marine Woodwork, Inc. 323-636-1718 . . . Fax: 323-636-1718 2965 E. Harcourt St., Rancho Dominguez, CA 90221

:: Here's a link to the old thread. I can't find mention of
:: the name of the company that makes the tillers, but
:: perhaps it will be useful anyway.
::
:: http://www.express27.org/msgs/?f=1&m=421
:: :: The original tiller was the same as the standard tiller
:: :: for a Catalina 22, made somewhere in California, and
:: :: available in chandleries. There is an earlier comment (a
:: :: couple of years ago) on this with the name of the
:: :: company that makes the tillers.