This has to be the worst re-stamping that I have ever seen. Maybe whoever restamped it didnt know that there should not be a "C" before the BE. As well, the quality of the L to E stamping is terrible.
For what its worth - this appears to have a Heartbeat City receipt included stating it is a COPO BE 12 Bolt rear. I really hope that they did not sell this as a real BE as my 4 year old daughter can tell this is not a real BE rear.
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Eric - how about those internals, are they HD COPO parts?