Hi Jim;
Merlin Pete is the best contact for anything Merlin. He’s on this forum. Also, Ebay routinely has Merlin valves, although be a bit careful, since some WW II valves are wrongly listed, and not actually from a Merlin.
If you want new, then maybe Roush Aviation, near Detroit. https://www.roushaviation.com/
Or Mike Barrow in Holister California, Air Sparrow 90 Skylane Dr., #4, Hollister, CA 95020, (831)-902-5978, email [email]sparrow@hughes.net[/email]
Hope this helps. Tom.