This is a Midwest Industries Handguard, model MI-SP89M.
This handguard fits HK SP89" MP5K and clones. It is M-LOK compatible and features 9 full M-LOK slots. It has a mil-spec top rail and comes with one 5-slot M-LOK compatible rail.
Features:
Black finish
One piece design
9-full M-LOK slots
One 5-slot M-LOK compatible rail included
Fits HK SP89