Urbandale-based C & L Cos. Inc. will begin construction Sept. 16 on a 25,000-square-foot warehouse, distribution and research center in southern Warren County. The estimated $1.8 million project is being led by Downing Construction Inc. of Indianola. C & L manufactures engine component replacement parts for motorcycles and all-terrain vehicles. The company was founded in 1993 by Curt Leaverton and Evelina Chen and originally operated out of the basement of Leaverton's parents' home in Urbandale. It now has five affiliated operations, including an Italian piston manufacturer that was purchased in 2008, and also has an office in Taiwan. The Warren County site includes a test track. C & L received about $46,000 in sales tax and other tax incentives from the Iowa Economic Development Authority in March.