unfortunately CGC got this info wrong. It is not Bell Features but a small little known publisher in Canada
From AI

Cowboy Trails #31 is a rare, vintage Golden Age comic book published by Elhil Publishing. Elhil Publishing was a short-lived comic book publisher active primarily between 1948 and 1951, known for releasing animal toons, westerns, and various one-shot titles during the post-WWII comic boom.

Because Elhil's print runs were quite limited compared to major publishers of the era, individual issues like Cowboy Trails #31 are highly sought after by niche Golden Age comic collectors and historians documenting obscure independent publishers

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