UPDATE: **SOLD** Was $2000.
I’m pretty sure this is a fiberglass body. ACME continues to sell fiberglass, metal and aluminum flattie bodies, as noted below.
“This was a project that never got finished. It has a Buick 231/ turbo 350/ Spicer18/ dana44 with 5/38 gearing/ Summer brothers axils/ aluminum wheels. The body (tub, front fenders, and grill) is an acme with minimum rust. Also comes with a two piece windshield and extra grill (small headlight), windshield wipers, extra u-joints and back seat Asking 2000.00 or best offer.”
Here’s a pic of an ACME glass flattie body. Note the lack of tailgate. You can still purchase these at ACME for $2500:
ACME also sells metal bodies (steel (Early MB, MB, GPW, M-38, CJ-2A, CJ-3A, CJ-3B and even a mini slat grille) & aluminum), though none I see come without tailgates except for the MB bodies, but those have the normal mb characteristics.