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