Levi's Competition is an annual event that has been held since the late 1800s. It is a competition between Levi Strauss & Co. and other denim brands to determine who makes the best jeans. The competition is judged by a panel of experts and the winner is awarded the title of 'Best Jeans Maker'. The term LEVI'S COMPETITION is derived from the name of the company, Levi Strauss & Co., which is often abbreviated to LEE (3 letters).