Hydro Quip 4.0kW [17" x 2"] M7 L Shape Flo Thru Heater [PS B Series] (48 PSL40 SB) essexgroup The longer 10 foot cord The longer 10 foot cord gives this panel practical value because some installations need more cable reach between the control pack and the topside location A topside panel helps provide direct user control over compatible spa functions from the installed interface location An L shape heater is useful because it supports installations where a standard straight body heater may not fit the supported plumbing and equipment layout as cleanly Matching the correct geometry is just as important as matching the electrical rating in heater replacement work