This is a Magpul Industries Accessory known as the M-LOK to MOE Adapter Kit, model MAG478.
The M-LOK to MOE Adapter Kit is designed specifically to adapt most* Magpul M-LOK compatible accessories to legacy MOE Hand Guards and Forends. The M-LOK to MOE adapter plates are customizable to length by snapping sections off at the pre-determined locations which help ensure a near seamless installation. Adapter plates of various sizes and all replacement hardware are included. Made in U.S.A.
Features:
Adapts most Magpul M-LOK accessories to legacy MOE Hand Guards and Forends
Hardware included
Adapter plates are customizable to length