40 Gallon, 32,000 BTU's, Natural Gas, Mobile Home Water Heater With Conversion To LP Shipped Natural Gas Ready, 6 Year Limited Tank & Parts Warranty, 2" Installation, First Hour Rating 60, 32.75 GPH At 90 Degree Rise, For Installations From Sea Level To 5,400, R-Value 16, EF Rating .62, Draft Diverter Outlet Size 3" Electronic Gas Control Valve That Provides Precise Temperature Control & Operational Status, Piezo Igniter Allows For Easy 1 Hand Pilot Ignition Without Matches, Pex Dip Tube, Glass Lined Tank With Anode Rode Protects Against Corrosion, Meets Had Requirements For Manufactured Housing, Factory Installed Temperature & Pressure T & P Relief Valve, Approved For Use In Inside Closets Where A Direct Vent Design Is Required, Installations Require A Fresh Air Pipe That Penetrates Through A Hole In The Floor A Roof Jack Vent Pipe System Is Required To Avoid Exhaust Fumes, Side Plumbing, Unit Dimensions 58.25"H x 20"D.