These are the newest addition to our water-cooled air handler line. They come standard with many built-in features and available upgrades. With the same up/down/horizontal flow flexibility as our larger residential style air handlers, they can be deployed for almost any application. The cabinet's are a heavy gauge embossed galvanized steel -- front and top panels are painted gray. This heavy duty exterior offers corrosion resistance and durability for a long life of reliable performance, even in the harshest commercial environment.