The WEL.LHT-F part of the Apex Tool Group is a flexible plastic-backed, vinyl-coated mesh abrasive sheet. This sheet is made with a combination of aluminum oxide and ceramic grain blend and is used for a variety of sanding, grinding, and polishing tasks. This abrasive sheet is a versatile and effective way to tackle a wide range of projects including sanding and grinding most surfaces, polishing surfaces, and buffing the finish. This product is suitable for both wet and dry applications, making it a great choice for multitasking jobs.