I know of none. I you had a 12 gauge upper, you would need a 12 gauge lower and it probably wouldn't function like an AR, it would simply look like one and have a different mechanism to reload itself.
12 gauge is much wider than a .223, so like i said, it probably wouldn't feed though the lower.
The only shotgun i have seen that is in AR style was a .410, and i don't know if you can just buy an upper.