This Burnham Commercial Universal Rear Heater Jacket Cotton Assembly is a specialized component designed for use in commercial heating systems. It serves as an insulating layer, enhancing the efficiency of the heating system by reducing heat loss. The assembly is constructed from high-quality cotton materials, ensuring durability and long-lasting performance. Its universal design allows it to be compatible with a wide range of Burnham Commercial's rear heaters, providing versatility and convenience for users. The assembly process is straightforward, making it easy to install and replace when necessary.