According to Merriam-Webster, a fathom is a unit of length equal to six feet that’s used to measure the depth of water. But for JL Audio, Fathom is a family of subwoofers that dig deep into the lower depths of the audio spectrum. The company, which has been around north of forty years, was started by Jim Birch and Lucio Proni, who started building loudspeakers during their summer break back in the 1970s and never stopped.
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https://www.soundandvision.com/content/jl-audio-fathom-f110v2-subwoofer-review