Welcome to our forum.
spa tech,this is the foam that is used by Marquis and well you can read it for yourself....this is taken from the foam makers web site
Someone has way too much spare time. This really should be in the BS section.
I must say its a lot of work to dig something like this up or I would think it would be.
I did a bunch of comparison shopping over the weekend Click to see what I was shopping for. http://i140.photobucket.com/albums/r2/galen1115/CTS08.jpg