SKU 160 is part of the V-TAC line of lighting products. It is a120W LED High Bay Retrofit Kit, designed to replace old HID and CFL bulb lighting in warehouses, factories, and other large commercial spaces. This product has an efficiency of 130 lumens per watt, making it very energy efficient. It also features an IP65 rating for water and dust resistance, along with a long life-span of 50,000 hours. The SKU 160 is also DLC Premium certified, meaning it is eligible to get energy rebates.