That would be the company I mentioned above, as the only one that has built an acoustic 12...and it is entirely made of graphite.
A lot of their stuff looks nteresting and I've had discussions with them. Seem like nice folks.
Three points to consider:
1) The guy who runs 12stringbass.net is known to be a complete lying a-hole and you cannot believe a word he says. Most of what he has on the site was written to mooch free gear and he says it is ALL great so they send him free stuff...even if it sucks. The guy is a real POS. He lives in Montana and makes his livng selling used postcards on the internet that he buys in garage sales. He ripped off the content of that website from the guy who started it, by volunteering to do maintenance on the site while th owner was serving in the Middle East for the Canadian Airforce.
2) I inow the guy that Emerald built an 8-string bass for had neck problems with his and a 12ver is a lot harder to do.
3) Since Emerald is in Ireland, there is no way to try one out before ordering one.
You'd be wiser to wait and buy a used Hamer 12ver, IMO.
Tried and proven and more likely for one to show up way before Enerald could build you their first one.