ONLY a Class 2 SOT (NFA weapons manufacturer) can MAKE a new machine gun. Cost for FFL is $500 a year and also must have an 07 FFL, $200 for 3 years. NO letter needed, but must surrender, destroy, x-fer to another dealer with a PD letter, OR give to your kid (who must be a class 2 SOT FFL) when you die.
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An X is still an X with a Quarter Inch group at 100 yards
With a Quarter Inch Group on the keyboard an X could be - Z,S,D, or C.
I am a quarter inch typist - Please excuse the errors!