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

                           30 AUG 1999

                                                       901040:GS
                                                       5320/990132

Dear Mr. Bardwell:

This is in response to your letter of June 30, 1999, in which you
ask an additional question concerning the repair of a silencer. 
You state that our letter of April 19, 1999, indicated that the
original manufacturer of a defective silencer could replace the
serial numbered component with a new component with the same serial
number, on an exchange basis, with no additional transfer tax due
(assuming the original manufacturer was still in business).  You
also stated that our letter indicated that anyone licensed as a
manufacturer of NFA (National Firearms Act) firearms could replace
internal, unmarked components of a silencer, whether they made it
originally or not.

You ask "what if the original manufacturer of a silencer is no
longer in business; may a different manufacturer then replace the
serial numbered component of the silencer with a replacement
component bearing the same serial number as the defective one, and
with no additional transfer tax due?  Or are owners of silencer
made by defunct companies unable to get this sort of repair done,
except by getting a new silencer, with the attendant transfer taxes
and other requirements?"

Our letter state "A silencer which is unusable due to a
manufacturer's defect, may be replaced without incurring transfer
tax, only if the silencer is returned to the original manufacturer
for repair and the original manufacturer is licensed as a
manufacturer of firearms and has currently paid SOT as a
manufacturer of firearms."  Only the original manufacturer may
replace a defective silencer with one bearing the same markings and
without incurring transfer tax.  If the original manufacturer of
the silencer is no longer qualified to manufacture NFA firearms,
such as by no longer being in business, they any replacement would
involve the making of a new silencer with the appropriate
registration and transfer tax.

Should any additional information be needed, please contact Gary
Schiable at (202) 927-8330.


                        Sincerely yours,

                            [signed]
                         Kent M. Cousins
               Chief, National Firearms Act Branch