Manufactured from 1921 to 1926 at Colombes, Paris, by SECM, the firm created by pioneer aviator Félix Amiot.
Also known as Avions Amiot, they produced surprisingly large unit construction parallel twins of 997cc and 1016cc with shaft drive.
The motorcycle shares its name with one of their aircraft, and is quite possibly a nod to an earlier establishment based in Colombes (12km NW of Paris) which built automobiles named Lutèce. The name is derived from the Latin for Paris, Lutetia Parisiorum.
On the other hand, the Lutece was a lovely model with a graceful, comfortable sidecar shaped like a boat. The machine itself had a self-starter.
A side car on the Lutece stand is so like a boat, having a correct bow and a yacht pattern stern, that it looks as if one could rig a small mast and sail, put it in the water, and sail away. The deck is of varnished bird's-eye maple and the hull of mahogany, copper fastened... curiously enough, these boat pattern bodies do not look too uncomfortable.
The Lutece is unconventional in another direction, and conforms more to accepted motor cycle practice plus certain features borrowed from the car. It has a vertical twin engine with gear box integral with the crank case, and the final drive is by shaft. Like the Janoir, it is sprung at the rear on leaf springs, but no torque rods are fitted, and stays, pivoted at the rear of the saddle, are intended to ensure lateral rigidity.
The Motor Cycle, October 13th, 1921
Sources: secretprojects.co.uk, vieux-colombes.bob-the-frog.fr, Tragatch p196, The Motor Cycle 1921.
N.B. There was an earlier Lutèce, mentioned by Bourdache on page 44.
Lutetia bicycle engines were manufactured by Marcel Echard of 31, Bd de Courbevoie in Neuilly-Sur-Seine in the mid to late 1920s. See Lutetia (FR)