This is a Midwest Industries Handguard known as the SP Series, model MI-SP15M.
Midwest Industries is a proven leader in the firearm industry. Made in America" focusing on the small details to make your rifle platform better. The addition of their SP-series handguard to your rifle platform creates the rail space you need to add your accessories and change the feel of your rifle with a new streamline design. This SP-Series (Suppressor Compatible) M-LOK compatible 15" handguard features seven sides of M-LOK compatible slots. The high quality Mil-Std top rail is T-marked for accessory location. Fits AR rifles.
Features:
Extremely rugged one piece free float design and construction;Featuring seven sides of M-LOK(TM) compatible slots;Barrel nut wrench included