Generally, 9mm pistols aren't converted into .40 (and vice versa) because the breech face is part of the slide, and as the diameter of rear of the case is different between the calibers, so you'd need a new slide. Add in new barrel, spring, and mags to the cost of a slide, and you're essentially in for the cost of a new gun. About all the .40 is usually convertible to is .357 SIG, and that because the rear of the case is essentially .40 cal, which means you use the same slide, and usually the same mags and same recoil spring.