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 provide optimal insulation and heat retention, ensuring efficient operation of the heating system. It features a universal design, meaning it can be used with a variety of Burnham Commercial's rear heaters. The jacket is made from high-quality cotton, known for its excellent thermal properties and durability. The assembly includes all necessary parts for installation, offering convenience and ease of use.