General Engineering & Research (GE&R) was founded in 2009 and is located in San Diego, California. The company is focused on developing and manufacturing advanced material products and devices. GE&R is on the cutting edge of magnetic refrigeration technology development. We are currently scaling up manufacturing of our novel line of high performance low cost magnetocaloric materials which can be used to build high efficiency systems for all refrigeration applications. Further, GE&R is building a magnetic refrigeration system which operates in the cryogenic region (80K down to 20K). Industrial cryogenics concerns applications where temperatures at or below ~120K (-180C) are required. There are a great number of applications which require cryogenic temperatures, but over the last decade, the largest application has been in the processing for high tech manufacturing of electronics, semiconductors, and computer components. This coincidentally, also happens to be the largest and fasting growing industrial manufacturing segment in California. Unfortunately the options for achieving these low temperatures are limited. Manufacturers can use an expensive compression based refrigeration system, known as a cryocooler, which requires an enormous amount of electricity to operate (as a comparison an average cryocooler will consume 400X more electricity than a household refrigerator). Another option is to use an expensive liquid cryogen (like liquid helium) which requires bulk deliveries in refrigerated semi-trucks, a large onsite footprint for storage in an expensive dewar tank, and increased safety precautions for handling this liquid. One of the most promising new technologies to significantly improve both the capital and operational costs of achieving cryogenic temperatures is magnetic refrigeration. However, an at-scale magnetic refrigeration system functioning in the cryogenic temperature regime has yet to be demonstrated - thus this is where GE&R is focused.