This pair of stainless steel panels is made of #8 304 polished stainless steel, ensuring durability and a sleek appearance. With a drop of either 3 1/2, 4 1/2, or 5 1/2 inches, these panels are designed to fit most Peterbilt 379 and 389 trucks with 36/44 inch sleepers. They come with 28 - 3/4 inch light holes, conveniently located on the bottom flange of the panels. These panels are practical and functional, providing a stylish upgrade to your truck while also offering the necessary lighting options.