When push comes to shove, Americans always seem to have that lo-fi troubadour thing down better than anyone else; and be assured, the spirit of Dando flows thick through this one.

Released on Shoeshine Records, a label formed by Francis Macdonald of Teenage Fanclub and the BMX Bandits, Major Matt Mason USA's second album comprises 11 ramshackle-yet-poetic lo-fi folk offerings. And they are by and large very, very good. Don't let the down-in-the-basement production and sounds deceive you; these are accomplished songs, albeit ones that suit their vehicle to a tee.

Vocally, MMM sounds a lot like a more nasal Michael Stipe, in a _Fables Of The Reconstruction_-era style. Content wise, the songs are simple, acoustic-driven tales of urban life. Part of the infamous NY anti-folk scene whch includes **Moldy Peaches**, The joy of MMM comes through his lyrics, perfectly-formed vignettes, invariably bittersweet. Take one of the album highlights, 'Follow her': _"She'll follow you the whole way down / When you run your life into the ground... / So you'll go to her when you end your day / And you'll follow her the whole way down_". Think a more flippant Elliot Smith, or if Billy Bragg didn't have the political agenda and came from NY rather than Barking. Simple, yet affecting, witty and clever. We salute the Major.