Polymer80, Inc. is an American manufacturer of parts kits containing firearm parts including unfinished receivers (so-called "80 percent receivers") used for making privately made firearms. The company was founded in 2013 by David Borges and Loran Kelley, Sr. and is headquartered in Dayton, Nevada. Polymer80 has received press coverage because of the disproportionate use of their products in crimes involving ghost guns, which in specific cases has resulted in lawsuits being brought against the company. - Source: Wikipedia