I’m not aware of there being a plain S-32 as compared with the S-32C, Melodica-Me, though I may have referred to the 32C sometimes leaving the C off. I don’t know the meaning of the C, but the M-32C, M-37C, A-34C all have the C suffix, and they’re all clearly of the same “family.” I really like the design of them and expected to eventually add the S-32C. When I first saw the S-32C they were about $185. Amazon has one with free delivery for Prime members now at $99.50. I’m always monitoring melodicas on Amazon out of curiosity, so I’ll let you know if I see the S-32C or the new Hammond at a low price. Some of the prices jump around and occasionally get very low.