BERLIN — Emmett/Furla Films and Universal Pictures are joining to fully finance the $80 million crime actioner “2 Guns,” which sees “Contraband” helmer Baltasar Kormakur reunite with Mark Wahlberg.

Mark Damon’s Foresight Unlimited and Brian O’Shea’s The Exchange is shopping the project to buyers at the European Film Market in Berlin this week. While many foreign buyers have been told that Denzel Washington is set to topline, no deal has been inked and the thesp’s involvement is still up in the air.

Kormakur is directing from a screenplay by Blake Masters (“Brotherhood”). Pic, which Uni will release domestically in late 2013, is an adaptation of Steven Grant’s graphic novel “2 Guns,” which sees a DEA agent and an undercover Naval Intelligence officer who have been tasked with investigating one another but find they have both been set up by the mob – the very org the two men believe they have been stealing money from – to steal $81 million from the CIA.

Marc Platt will produce with Randall Emmett and George Furla. Envision Entertainment’s Stepan Martirosyan and Remington Chase, who maintain a film fund with Emmett/Furla, will exec produce.

Principle photography on the pic is skedded to begin on June 1. Project will be shot in New Mexico and Louisiana.

Foresight will also be unleashing sales on romantic comedy “Rule #1,” starring Reese Witherspoon, at the European Film Market this year.