Dave @ R&D should know better he slels ATS FD's all the time to R owners.

Jack At P1Auto can get them and also has tons more experience installing them.

Supposedly it tops out at 137 MPH. Not tested it. The kit pricing you see does include a JDM OEM 1st gear and various pieces needed to make it work on a USDM tranny. Yasu at www.A-T-S-USA.com is a good guy, Expo sponsor/Instructor, and can answer questions straight from the horses mouth too.