Manufactured by M.G.H. Heilbronn, 1927-1939
Maschinenbau-Gesellschaft Heilbronn produced engines designed by Richard and Xavier Küchen from about 1927 and these were supplied to a variety of other companies including Atlantis. The firm built commercial vehicles including Lastendreiräder (cargo tricycles) powered by the "K" engines. MGH was quite a large firm which built locomotives, steam rollers and other heavy machinery. Established in the 1850s, they survived until 2007.
There is a motorcycle in existence with the manufacture ID plate clearly reading "M.B.G. Heilbronn, K-Motor, System Küchen, Baujah 1934", which GTU says was built in Lahr.
Sources: kradblatt.de, wikipedia/de, GTU Oldtimerservice.