Yes, "Damn Near Kilt Em" is a legitimate company that specializes in kilts. They offer a variety of kilts, including tactical, sport, and utility kilts. The company has received positive reviews from customers, with many praising the quality and fit of the kilts. However, some customers have noted issues with sizing, so it's recommended to carefully check the sizing chart before making a purchase. Overall, "Damn Near Kilt Em" appears to be a reputable company with a commitment to customer satisfaction.