retail store, distributorship, and mail order services featuring visco-elastic foam and polyurethane flexible open and closed cell foam in sheet form, for use as cushioning in ergonomic applications, namely, furniture, pillows, lumbar supports,vehicle seats and aircraft seats, for use as protective padding in hard hats, helmets, hat liners, gun stocks, clothing, namely, sweat bands, coveralls, safety vests, coats, gloves, pants and aprons, and in packaging goods, for use as gasket packing materials, insulation material and noise reduction and vibration absorption materials, for use in industrial machinery and vehicles, including, aircraft