This is a Samson Manufacturing Corp. Rail known as the Samson Tactical Accessory Rail, model STAR-SIG-556-3H.
Samson STAR SIG 556 handguards are a two-piece free-float design that is easy to install. Lightweight aluminum construction" features Picatinny rails at the 3" 6 and 9 o'clock positions. Fits the Sig Sauer 556" 556 Classic and 556R. Will not fit the Xi. This fits the Sig 556 (3-hole). Includes 2-2" rails and 1-4" rail.
Features:
STAR-Samson Tactical Accessory Rail System
Fits Sig 556 (3-hole)
Top rail 19 inches long
Free Float
Rails 1913 Picatinny Mil-spec