Commercial Comfort Mesh Deluxe - Type III, USCG Approved Two side adjustments & front gusseted pockets Two lash tabs and one D-ring Foam: PE (Polyethylene) Two 1" encircling body belts and a heavy duty zipper Reflective stripping on front Vest is not USCG approved for PWC and water skiing, or any other activity that involves being towed 41500-S/M Small/Medium 32"-40" chest 41500-L/XL Large/X-Large 40"-50" chest WARNING: This product can expose you to chemicals including di-2-ethylhexyl phthalate which are known to the State of California to cause cancer. For more information go to www.P65Warnings.ca.govWARNING