Product review (3 stars): A flawed but necessary solution
This kit is for owners of Samsung dryers who want to change venting from the standard way out the back of the machine. The main reason someone would want to do this is that standard dryer venting is 4 inches wide and moving the vent positing means you can push your unit ALMOST* 4 inches closer to the wall (more on the almost later). The kit comes with the necessary parts to vent to the left, right or through the bottom of the dryer even though the name wouldn't suggest that. And before anyone beats up on me and says it's not intended to be used that way I point to the facts that one of the tubes is clearly labeled "bottom," there's a pop out on the floor of the machine and the instructions cover bottom venting so onward...
Good aspects of the kit are that the pieces are well made. Heavier than standard dryer vent material which is good since being inside the machine they will be subject to more vibration than parts downstream. The ends that will mate with the blower are covered with a foam tape that helps create a good seal. This is important since you have to push the pipe in and there is really no way to reach in to tape it. The instructions are clear and helpful. The kit includes all pipes necessary to vent in all three alternative directions. Screws are not included but they note you can use the screws you take out when you disassemble the standard venting. The kit includes a cap for the hole that will be left when you remove the original vent pipe which is a nice touch. I deducted stars because I found that the parts just didn't fit with the bend up tab in the unit. It was off by more than 0.5" and that amount of inaccuracy meant that the end of the pipe would not stay mated to the blower when secured to the tab. I also discovered that when venting downward it is impossible to secure the pipe to the tab because the elbow blocks the screw. I was able to make everything work by using another, longer front pipe with some muscle and extra profanity. I also found that this assembly held in place tightly without a screw which was lucky. In short the kit could be better but I highly recommend buying it if you intend to change the venting on one of these dryers. Without this kit it would be necessary to disassemble the entire dryer, and I mean removing the drum (see YouTube, not impossible, but time consuming) and then making new venting with tin snips and sheet metal.
*Even if you divert the venting you still have to allow space from the wall for the plug and the water intake that many of the new dryers have for the steam function. To flatten these I suggest a flat plug extension cord (see below) and a hose elbow (see below). If you wish to avoid the whole thing and compromise a dryer periscope may meet your needs. search "dryer periscope" or see below. Good luck.

Flat Extension Cord-&nbsp;<a data-hook="product-link-linked" class="a-link-normal" href="/6inch-Extension-Cord-with-Flat-Rotating-Plug-Black/dp/B00UKKBAE0/ref=cm_cr_arp_d_rvw_txt?ie=UTF8">6inch Extension Cord with Flat Rotating Plug - Black</a>
Hose Elbow -&nbsp;<a data-hook="product-link-linked" class="a-link-normal" href="/Camco-22505-90-Degree-Hose-Elbow/dp/B003BZD03K/ref=cm_cr_arp_d_rvw_txt?ie=UTF8">Camco 22505 90 Degree Hose Elbow</a>
Dryer Periscope -&nbsp;<a data-hook="product-link-linked" class="a-link-normal" href="/Whirlpool-4396037RP-0-to-18-Inch-Vent-Periscope/dp/B001AAEG6S/ref=cm_cr_arp_d_rvw_txt?ie=UTF8">Whirlpool 4396037RP 0-to-18 Inch Vent Periscope</a>