The Matthews in this case is Ian Matthews (or Iain, he has spelled it differently at different times in his career), who was fresh off of recording two albums with Fairport Convention when he signed a solo deal with MCA Records. He released Matthews Southern Comfort, which featured guest appearances by former Fairport bandmates Richard Thompson and Simon Nicol, in 1969. That album's title soon became the official name of Matthews' band, and he recorded two more albums with MCA under that moniker, 1969's Second Spring and 1970s Later That Same Year, and also scored a number one U.K.
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