This is simply the finest stock set on the market. Mesa Tactical was a pioneer of telescoping stocks for law enforcement, which are necessary for operators wearing body armor, or for smaller-statured shooters; a telescoping stock provides the length of pull the situation demands. The concept behind the telescoping stock system is simple: the shotgun stock is replaced by an adapter, to which standard AR-15 grips and butt stocks, including telescoping stocks, can be reliably attached. Mesa stock adapters are investment cast aircraft aluminum, which are then CNC machined before being anodized with a Type III Class 2 mil-spec finish. The Low-tube kit provides a lower stock elevation for use with receiver-mounted sights, or no sights at all.