Sparco Accordion Files, No-Flap, 31 Pockets, 1-31, Letter, 12 x 10 Inches, Brown (SPR26535) High-quality expanding file is made to resist everyday abuse with extra-thick, soil-resistant covers and rip-proof Teak reinforcement at top and bottom corners of the gusset The file has extra-large, reinforced top tabs aligned for easy viewing 31 letter-size pockets are labeled from 1 to 31.