The PetroQuip Polished Bore Receptacle (PBR) and Seal Assembly is designed for use in those applications where extreme tubing movement is needed. The PBR and Seal Assembly is held in place inside the honed bore during run-in by a high strength shear screws. Setting down or pulling weight over the rating of the shear screws releases the seal assembly to “float” in the polished bore of the housing. When combined with a hydraulic set packer the entire completion can be run in and set on the production tubing string in one trip. The debris barrier protects the lower seals from wellbore debris thus ensuring scalability.