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

                           OCT 20 2000

                                                       903050:CHB
                                                       3311/1-051

Dear Mr. Bardwell:

This refers to your letter of September 15, 2000, in which you
asked about modifying a magazine.

As defined in section 921(a)(31), of Title 18, United States Code
(U.S.C.), the term large capacity ammunition feeding device - 

     (A) means a magazine, belt, drum, feed strip, or similar
     device manufactured after the date of enactment of the Violent
     Crime Control and Law Enforcement Act of 1994 (September 13,
     1994) that has a capacity of, or that can be readily restored
     or converted to accept, more than 10 rounds of ammunition; but

     (B) does not include an attached tubular device designed to
     accept,and capable of operating only with .22 caliber rimfire
     ammunition.

It is generally unlawful for a person to transfer or possess a
large capacity ammunition feeding device as provided in 18 U.S.C.
section 922(w).

A magazine manufactured prior to September 13, 1994, would not be
a large capacity ammunition-feeding device as defined.  You asked
about altering such a magazine so that it could fit in another type
of firearm.

If the altered magazine could no longer function in the firearm for
which it was originally designed, it is our opinion that a new
magazine has been manufactured.  The fact that the materials used
to construct the new magazine were made prior to September 13,
1994, would not mean that the magazine was manufactured prior tot
hat date.  The altered magazine would be a large capacity
ammunition feeding device and it would be subject to the
prohibition in section 922(w).

If the magazine has minor modifications performed, such as cutting
an additional slot for a different style of magazine release, and
it still functions in the original firearm for which it was
designed, we do not believe that it would be considered a new
magazine.  However, it major changes are made it is possible that
a new magazine has been manufactured.  It is not possible for us to
render a final opinion on such magazines without examining a
sample.


We trust that the foregoing has been responsive to your inquiry. 
If you have further questions concerning this matter, please
contact us.


                        Sincerely yours,


                            [signed]
                      Curtis H.A. Bartlett
            Acting Chief, Firearms Technology Branch