No name on these rockers. I know they're small block Chevy but not sure who made them, maybe Gotha? They look like steel and definitely aren't magnesium. They have an odd logo underneath - looks like a B bell icon #, like B bell #.
I don't think they are for LS series motors. They are really old and look like they predate roller tips. The pad at the tip of the rocker looks a lot like what is used on a Thomas or Mickey Thompson rocker.
They look like Isky's I had back in the early 70's not saying they are, just that they look very similar.