Raytheon [RTN] March 26 said it signed its second Letter of Intent with MESKO, Poland’s leading missile and ammunition manufacturer.

The areas of cooperation will focus on Raytheon’s solutions for the KRAB howitzer precision fires and new Polish Attack Helicopter, including offset proposals and opportunities for MESKO.

“This is a tremendous step forward, allowing Raytheon to expand its collaborative relationship with our partners at MESKO and the Polish industrial community, while providing increased capabilities for the Poland land force,” said Michelle Lohmeier, vice president of Raytheon’s Land Warfare Systems product line. “The LOI serves as a tool for both companies to explore cooperation and mutually beneficial business opportunities, as well as potential exports to third country markets.”

The agreement focuses on the production and future capabilities co-development of Raytheon’s Excalibur 155mm precision projectile and the TALON laser guided rocket, which was co-developed with United Arab Emirates industry.

Additionally, Raytheon and MESKO will explore the potential for collaboration on a next generation anti-armor weapon and a very short-range air defense weapon.

In September 2014, Raytheon signed an LOI with MESKO to cooperate on opportunities related to Poland’s air defense architecture, as well as significant exports to global markets. That agreement examines areas for partnership in areas such as Patriot GEM-T missile sub-system production and qualification; GEM-T missile integration, assembly and production; and system level integration and engineering.