C:F:TE:CSL
                                                  7540

                         [December 23, 1983]

Dear Mr: []

This refers to your letter of December 6, 1983, enclosed with a
firearm submitted for an examination to determine if this full
automatic weapon, incorporating an integral silencer, can be
transferred with the payment of only one transfer tax.

An examination of the submitted sample reveals that it is an
altered Heckler and Koch (H&K) Model 94 firearm incorporating an
integral silencer or muffling device.  The alterations to the H&K
Model 94 firearm all take place in the trigger group with no
modification to the actual receiver of the firearm.

The muffling device, or silencer, is permanently attached to the
receiver of the firearm.  Such a device, when so affixed to the
receiver of the H&K Model 94 as the submitted sample, would be
subject to only the one $200 transfer tax.

The model designation of 94S is suitable, however, the [  ]
abbreviation used to identify your firm may be used only if your
Federal license reflects these initials.  Further, since the
trigger group alone is a combination of parts designed, and
intended to convert a weapon into a machinegun, and subject to the
purview of the National Firearms Act, we would suggest that the
firm name, model designation, and serial number also be marked on
it.

We are returning the submitted sample to you at the above address,
under separate cover.

We trust that the foregoing has been responsive to your needs.  If
we can be of any further assistance, please do not hesitate to
contact us.

                         Sincerely yours,


                         Edward M. Owen, Jr.
               Chief, Firearms Technology Branch