Phase III was formed after Love Society ran its course in the early '70s. This band was fronted by singer/guitarist Keith Abler and boasted a more jangly and mature form of psychedelic-influenced rock. "Back in the U.S.A." was presumably their answer to "Back in the USSR" which, along with "Working in a Coal Mine" and their reworking of George Harrison's "Taxman," demonstrated a core of artists developing their craft. Abler, Hassinger, and bassist Larry Baldock would later become members of Sunblind Lion. ~ Dave Sleger, All Music Guide