Marine Medium Tiltrotor Squadron 162 (VMM-162) is a United States Marine Corps tiltrotor squadron consisting of MV-22 Osprey transport aircraft. The squadron, known as the "Golden Eagles", is based at Marine Corps Air Station New River, North Carolina and falls under the command of Marine Aircraft Group 26 (MAG-26) and the 2nd Marine Aircraft Wing (2nd MAW). HMM-162 officially stood down December 9, 2005 to begin the process of transitioning to the MV-22 Osprey. On August 31, 2006, the squadron was reactivated as the second operational Osprey squadron in the Marine Corps.