The United States Navy is issuing a Sources Sought Notice to identify eligible contractors who can manufacture new spares or provide commercially certified overhauled parts for the commercial item NSN 2840 016185624; P/N 314-2100-3 used on the P-8A Poseidon aircraft. The requirement is for an unmodified commercial common item, and the awardee will be required to comply with contract clauses from the Federal Acquisition Regulation (FAR)/Defense Federal Acquisition Regulation Supplement (DFARS)/Navy Marine Corps Acquisition Regulation Supplement (NMCARS). Eligible contractors shall provide company information, part number, and technical capacity to perform the necessary manufacture. The applicable North American Industry Classification System (NAICS) code assigned to this procurement is 336412. • The P-8A Poseidon aircraft is a maritime patrol aircraft derived from the Boeing 737-800 commercial airliner. • The requirement is for an unmodified commercial common item. • The awardee will be required to comply with contract clauses from the Federal Acquisition Regulation (FAR)/Defense Federal Acquisition Regulation Supplement (DFARS)/Navy Marine Corps Acquisition Regulation Supplement (NMCARS). • Eligible contractors shall provide company information, part number, and technical capacity to perform the necessary manufacture. • The applicable North American Industry Classification System (NAICS) code assigned to this procurement is 336412.