Simply put–Cimarron is the designer and retailer, Pietta is the manufacturer. Cimarron has a wonderful video on the subject of how these two brands came to work together if you're interested.

Are Cimarron guns made by Uberti?

Cimarron Firearms is an American firearms importer that has been in operation since 1984. ... The firearms are manufactured to their specifications by Uberti and Davide Pedersoli in Brescia, Italy. Uberti makes their revolvers, lever action rifles as well as the 1885 single shot falling block rifle, and shotguns.

Is Cimarron a good company?

Cimarron has earned a reputation for superior fit and finish among their handguns. I have owned several, and they have given good service. It is interesting to note that the company offers more variations on the SAA revolver than Colt has offered in 145 years of manufacture.