This is "The Seahorse" Work Vest (Model WV-10), a 3-piece personal flotation device (PFD) manufactured by Taylortec, Inc..Key Specifications & FeaturesApproval Type: United States Coast Guard (USCG) Type V PFD.Buoyancy: Minimum of 17.5 lbs, which exceeds USCG minimum requirements.Construction: Inherently buoyant, 3-piece design made of closed-cell PVC foam. It is coated in a tough, flexible liquid vinyl that is resistant to oil, gas, UV light, and many chemicals.Durability: The vinyl coating also resists mildew, fading, drilling mud, and abrasions, making it ideal for offshore and industrial environments.Fit & Safety:Features adjustable 1" polypropylene black webbing with aluminum slides and plastic side-release buckles.