This is a Magpul Industries Handguard known as the MOE AKM, model MAG620-PLM.
The Magpul MOE AKM Hand Guard is a replacement for original stamped receiver AK-47/AKM/AK-74 pattern rifles with a front sling loop on the hand guard retainer. Featuring an extended gripping portion" integrated heat shield" M-LOK(R) mounting capability" and replacement gas tube cover" the MOE AKM Hand Guard is an upgrade to any AK pattern rifle. Made in U.S.A. Hand Guard counts as one US compliance part for 922(r).
Features:
Replaces original stamped receiver AK-47/AKM/AK-74 wooden or plastic hand guards
Heat-resistant polymer
Slots at the three, six, and nine o'clock