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The Luxe XL Acoustical SPC Click Flooring is a beautiful 9"x60" 5.5mm SPC Click Flooring is tested for both a concrete, and wood floor assembly. This flooring is perfect for use in 5+ stories for hotels-(Tested on a Concrete Floor Assembly) with an IIC of 65, or if you building is on a wood floor assembly, combined with USG's Sam N12, and SamN12 Ultra, this is the perfect floor for use in 0-4 story buildings, with an IIC of 57, for A level acoustics. The Luxe XL is waterproof, and graded for commercial use.