When I first collected fact's to the "list" of "hilfsmotoren" there were no pictures, no information of manufacturer of Komet, only the name of two Swedish importers. Confusing... later a found that German Wittekind - Fahrradwerke GmbH., Herford / Bielefeld equipped their 1952  "moped" with the KOMET engine. Now I recognized "Komet"... from my list of engine names: Komet BP 50, BP 50.. . In Sweden Firma Schröders Woodexport, Göteborg sold separate engines, Firma A.B. Lukom, Hälsingborg imported Wittekind equipped with the Komet engine but also sold separate engines. 

So.. Firma "Wilhelmshavener Motorenwerk" Bernhard Pölling in Wilhelmshaven produced KOMET, they consulted Richard Küchen Junior to design the Komet engine. Many KOMET engines was sold in Sweden, from where there were lots of complaints, so often employees of the Wilhelmshaven Engine Works had to travel to Sweden to repair the engines. Thanks to Uwe Peters for information.