This Burnham Commercial Universal Rear Heater Jacket Cotton Assembly is a specialized component designed for use in commercial heating systems. The assembly is engineered to enhance the efficiency and performance of the heater by providing an additional layer of insulation. This helps to reduce heat loss, thereby improving the overall energy efficiency of the system. The universal design means it can be used with a variety of Burnham Commercial's rear heaters, making it a versatile addition to their range of heating system components.