Lower receiver manufactured by SIG Sauer for their M400 AR-style pistol. It is fitted with a Magpul MOE grip and SIG TAC pistol brace. Mounted on the lower is a Ares Defense MCR "Dual Feed" upper receiver. This upper allows for feeding via standard magazines through the magazine well, or via belts through the belt tray on top. Mounted to the accessory rail on the feed tray is a Burris AR332 illuminated reticle scope. Includes a hard case, two belt bags, and a Magpul Pmag.