DEPARTMENT OF THE TREASURY
             BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
                      WASHINGTON, DC 20226

                                             REFER TO:
                                             T:T:F:EMO
                                             7540
                    05 APR 1978

Dear :

This refers to your recent letter in which you ask about the
receiver of Browning M2, .50 caliber machine guns.

The policy of the Bureau of Alcohol, Tobacco and Firearms
concerning disassembled receivers for the M2 .50 caliber machinegun
is that the right sideplate which contains the nomenclature and
serial number is the controlled part.  The possession of this part
would constitute a firearm which requires registration with this
Bureau.  Any right sideplate for a Browning M2, .50 caliber
machinegun which is not currently registered is contraband and
cannot be lawfully possessed.

We trust that the foregoing has been responsive to your inquiry. 
If we can be of further assistance, please contact us.


                        Sincerely yours,

                            [signed]
                         Nick Voinovich
                Chief, Firearms Technology Branch