3" Horizontal Stainless Steel Z-Vent Wall Hung Water Heater Vent Kit for Eccotemp 40HI-LP and 40HI-NG models. It also works Paloma/Rheem models: RTG-42, RTG-53, PTG-42, PH-1, PH-20.
Made of AL-294C stainless steel. This is Cat II/III approved.
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