Detective Comics, Inc. (which would help inspire the abbreviation DC) was formed, with Wheeler-Nicholson and Jack S. Liebowitz, Donenfeld's accountant, listed as owners.

Why are they called DC Comics?

DC's first logo appeared on the March 1940 issues of their titles. The letters "DC" stood for Detective Comics, the name the company used at the time. The logo was small and did not have a background. It simply said, "A DC Publication".

What is meant by DC Comics?

DC Comics, Inc. is an American comic book publisher. ... The initials "DC" came from the company's popular series Detective Comics, which featured Batman's debut and subsequently became part of the company's name.