No they aren't, one is a gun and the other one is a combination of random letters...
"The M60, officially the United States
Machine Gun, Caliber 7.62 mm, M60, is a family of American general-purpose
machine guns firing 7.62×51mm NATO cartridges from a disintegrating belt of M13 links. There are several types of live ammunition approved for use in the M60, including ball, tracer, and armor-piercing rounds."