RMS Mauretania was launched on 28 July 1938 at the Cammell Laird yard in Birkenhead, England and was completed in May 1939. The second Mauretania was the first ship built for the newly formed Cunard White Star company following the merger in April 1934 of the Cunard and White Star lines. On the withdrawal of the old ship in 1936 in order to prevent a rival company using the name and to keep it available for the new liner, arrangements were made for the Red Funnel paddle steamer Queen to be renamed Mauretania in the interim.