The regulations have been amended to enhance the reporting of firearms lost and stolen in transit. ATF has identified numerous occasions during the crime gun tracing process where a federal firearms licensee's (FFL) records indicate the firearm being traced has been shipped to another FFL, but the transferee/receiving FFL advises the firearm was never received; yet no theft or loss report has been filed with ATF. The absence of a theft/loss report to ATF in these circumstances adversely impacts the ability of ATF and local law enforcement to trace and investigate crime guns.