[Hkmp5sd]

Well......the book answer would be yes, you need an FFL because you are buying, performing the services of a gunsmith and then selling the firearm for profit.

However, if you are only doing one or two a year, restoring as a hobby, and not making money from the sale (other than to recover your costs), probably not.

You should write to ATF and get a written statement. Don't listen to us online lawyers. We are worth everything you paid for our advice.