https://www.hubjub.co.uk/rims-82-c.asp
Have Kinlin 27 & 28" rims in 32/40. The Kinlin rims look period and build nicely as well.
https://www.sjscycles.co.uk/rims-tap...ilver-40-hole/
Have 26 x 1 3/8" (590mm) with 40h but have just told me that it looks like no more 32h rims.