A distribution system adapted for use with a mattress and a personal comfort system having an air conditioning system operable for outputting a conditioned air flow, the distribution system comprising: a spacer panel comprising, a first bottom layer of material having low permeability, a first top layer of material having at least some permeability, and a spacer structure disposed between the first bottom layer and the top layer, the spacer structure defining an internal volume within the spacer panel and configured to enable the conditioned air flow to flow therethrough; a mattress overlay layer configured to be disposed above a mattress, the mattress overlay layer comprising: a second bottom layer of material having low permeability, and a second top layer of material having at least some permeability, wherein the second bottom layer and the second top layer define an internal space adapted and sized to receive therein the spacer panel, and at least one opening configured to enable the spacer panel to be removably inserted into the internal space between the second bottom layer and the second top layer of the mattress overlay layer; and wherein at least a portion of the first top layer and portion of the second top layer are configured to enable at least a portion of the conditioned air flow to pass from the spacer structure into a surrounding atmosphere near a top surface of a mattress. a spacer panel comprising, a first bottom layer of material having low permeability, a first top layer of material having at least some permeability, and a spacer structure disposed between the first bottom layer and the top layer, the spacer structure defining an internal volume within the spacer panel and configured to enable the conditioned air flow to flow therethrough; a first bottom layer of material having low permeability, a first top layer of material having at least some permeability, and a spacer structure disposed between the first bottom layer and the top layer, the spacer structure defining an internal volume within the spacer panel and configured to enable the conditioned air flow to flow therethrough; a mattress overlay layer configured to be disposed above a mattress, the mattress overlay layer comprising: a second bottom layer of material having low permeability, and a second top layer of material having at least some permeability, wherein the second bottom layer and the second top layer define an internal space adapted and sized to receive therein the spacer panel, and at least one opening configured to enable the spacer panel to be removably inserted into the internal space between the second bottom layer and the second top layer of the mattress overlay layer; and a second bottom layer of material having low permeability, and a second top layer of material having at least some permeability, wherein the second bottom layer and the second top layer define an internal space adapted and sized to receive therein the spacer panel, and at least one opening configured to enable the spacer panel to be removably inserted into the internal space between the second bottom layer and the second top layer of the mattress overlay layer; and wherein at least a portion of the first top layer and portion of the second top layer are configured to enable at least a portion of the conditioned air flow to pass from the spacer structure into a surrounding atmosphere near a top surface of a mattress.