This is a firm fixed-price purchase order awarded by the U.S. Army TACOM Life Cycle Management Command to Kowalski Heat Treating Co., a small business specializing in advanced heat treating services for the defense industry. The contract, valued at $174,825.00, is for ion nitride coating of military components such as M20 levers, M284 hammers, firing pins, yokes, and 120mm breech blocks. The work will be performed at the Watervliet Arsenal in New York. This contract is designated as a total small business set-aside, indicating the government's commitment to supporting smaller contractors. Kowalski Heat Treating Co. has also secured a $4,999,999.00 Blanket Purchase Agreement with the Naval Air Warfare Center, demonstrating the company's broader capability to provide heat treating services across various defense programs.