This kit replaces the tailgate chains with Zinc Coated metal arms. Requires modification of the tailgate and bedsides. Kit includes mounting hardware, drilling and trimming template and instruction sheets. Made by the Mar-K Co. Oklahoma City USA, (no longer in  business), we have used and sold these for many years. This kit works on all 1934-1940 Chevy GMC Pickups. These are the last of our link conversion kits. Part # 102982.