I have been looking at a 2 horse Southern Comfort 2 horse trailer. It looks well made and is in very good condition, for it's age. My questions is...do you know anything about this line. I have not been able to find any info on them.

I've never heard of it, but there are over 150 trailer manufactures. I think half of the farms in Oklahoma make horse trailers.

Many off-brand name trailers are manufactured (or just plain "welded") by individuals. Some are glorified backyard businesses. This is not bad. I wouldn't give up my 2-horse aluminum locally built runabout trailer for anything in the world. You'd better beware, however, that such businesses do not guarantee precise--but important--measurements or details. Listed here are several things that have gone wrong by my friends who bought from a popular (i.e., economical) small trailer business.
Leaks. Some owners had tons of leaks; others just a few.
Stains. Rust stains everywhere.
Popped rivets.
Poor paint jobs.
Out of balance axels. Tires unevenly worn such that new tires are needed every other year despite frequent rotations.
Uneven load distribution. Axels, even when appropriately attached in the "correct" place under the weight of the horse aren't in the "right" place for the overall weight of the trailer. Example too much tongue weight; not enuf tongue weight. (see add'l comment about uneven weight pulls below)
Inconsistent when pulling. Might pull okay with one horse, but not two. Might sway all over the road when no horse is in the trailer; or else the opposite.
Quality of tires. You get what you pay for. Make sure the tires are at least 8 or 10 ply.
Wind resistence. Some pull exceptionally well; others are awful. Be sure to test it with AND w/o the horse(s).
Trailer floor. Did the builder "cheat" and slap down untreated pine boards?

These are some of the grudges and/or comments some of my friends have made about locally built trailers. It nearly goes w/o saying that every trailer ought to be well inspected, even the name brand ones. And, remember, some builders are real craftsmen who are exceptionally precise; like the one who built my own trailer.