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If you have a link to this letter, I would like to see it.
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Sorry no link or copy. It belonged to someone I knew who lived out of state.
Alabama didn't allow SBR/SBS until last year, so it was really just of academic interest at the time I saw it.
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When it's a PISTOL, it's a pistol. When you put the stock on it, it's an SBR, and the SBR rules would apply.
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The pistol becomes an SBR when it is registered whether there is a stock on it or not.
Just more ATF silliness, but a definitive answer would be great.