By Wah Maker, USA. This vest is made of 100% soft brushed cotton. It has two front watch pockets on each side, the labels are notched and the vest is not lined. The measurement of the length of the back middle seam from the neck to the bottom of the vest is Small = 21" long, Medium = 21 1/2" long, Large = 22" long, Extra Large = 22 1/2" long, 2 Extra Large = 23" long.