Jack, I think it is Ward's Marine in Ft. Lauderdale, FL
When I was in this business I had a similar engraving machine and the nice thing about it was that I could reverse engrave. The engraving was on the back side of the plastic. Reversed, of course, so that from the smooth side it read correctly.
The nice thing about this is that we could, for example, spray the back side of the plastic black. After the paint dried, we would then engrave it. We would then, for example, spray the engraving white. We now had a black panel with white lettering. We could also make some of the lettering white, and some Red or any other color. We could do anything the customer wanted, as long as we could put in Auto Cad, which gave us an almost unlimited variety or selection. A boat outline at the top of the panel was fairly common.
The front was smooth and was easily cleaned without any dirt catchers in the front. I suspect it would be relatively easy to back light this with LEDs, which were not available when I was in the business.
I saw some samples several years ago at a boat show. The plastic used to make these had a translucent base plastic in red, green, blue, yellow, or clear. Top layer was opaque in different colors or wood grains. The top layer was removed when the lettering was cut in. The panel was then backlit after installation, giving a real nice nighttime look. I think the vendor was Ward Marine Eletronics (or Electric) in ft. Lauderdale, Fl. Jack