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

                              SEP 9 1999

                                                CC-57,107  FE: DMW

Dear Mr. Bardwell:

This is in response to your letters dated December 31, 1998,
January 30, 1999 and May 21, 1999.  By these letters, you have
requested responses to two questions: (1) whether the Bureau of
Alcohol, Tobacco and Firearms (ATF) would approve a "subsequent
transfer" of a National Firearms Act (NFA) firearm from a gunsmith
who had been "transferred" the firearm for purposes of effecting
repairs to someone other than the original "transferor," i.e. to
someone other than the actual owner of the firearm; and (2) whether
an NFA firearms cane be transferred and registered to a married
couple.

With respect to your first question, it should be noted that the
conveyance, on a temporary basis, of an NFA firearm to a gunsmith
for the sole purpose of repair does not constitute a "transfer"
under the terms of the National Firearms Act.  See 26 U.S.C.
section 5845(j).  In responding to this question, therefore, we
will use the terms such as "conveyance," "convey," and "conveyor"
rather than terms such as "transfer" or "transferor" where
referring to the temporary provision of a firearm to a gunsmith for
repair.  This technical point having been made, you may be assured
that, with limited exception, the only "subsequent transfer" of a
firearm ATF would approve would be a transfer back to the person
who initially conveyed the firearm to a gunsmith for repair.  An
example of an exception to this policy would be where the firearm
requires further repair and a conveyance to an additional gunsmith
becomes desirable.  In any such case, ATF would, prior to the
further conveyance of the firearm, obtain the original conveyor's
(i.e., presumably, the firearm owner's) agreement to this course of
action.

                                 - 2 -

Mr. Bardwell

As to your second question, the National Firearms Act provides
that, for any person legally to receive or possess an NFA firearm,
such firearm must be registered to him in the National Firearms
Registration and Transfer Record.  See 26 U.S.C. section 5861(d). 
The Act also mandates that, for each NFA firearm not in the
possession or under the control of the United States, the National
Firearms Registration and Transfer Record must include, among other
things, the "identification and address of [the] person entitled to
possession of the firearm."  See 26 U.S.C. section 5841, as
implemented by 27 C.F.R. section 179.101.  For purposes of these
statutory provisions, the term "person" is defined as "[a]
partnership, company, association, trust, estate, or corporation,
as well as a natural person.  See 27 C.F.R. section 179.11.  This
definition does not include married couple or, for that matter, any
other dual or multi-party entities with the exception of formally
established partnerships, companies, associations, and
corporations.  Indeed, there exists no statutory or regulatory
authority that can be construed to permit the transfer or
registration of an NFA firearm, on a joint basis, to two or more
natural persons, including two natural persons constituting a
married couple.  Accordingly, such transfers and registrations
cannot be approved.

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