It's a RoCo car and it is basically identical to the ones they made for Atlas sold as reefers (Blatz, Natl. Dairy Dispatch, Thermice, KO&G). However, the Atlas version had an extra little placard board underneath the larger one to the left of the doors. The ones made for other importers don't have that, just the larger board as pictured.
Bachmann made a copy of the car, too, but it would have "Bachmann, Hong Kong" on the underside, not scratched off or blanked out.
Typically, cars made for AHM had "ahm" in place of "Atlas" on the underside but nothing was really set in stone in those days.
