3 Inch Twin XL Size Accu-Gold 5.3 Visco Elastic Memory Foam Mattress Topper Made in the USA Made in the USA, excceeds PURGreen, EPA and CPSC certification standards. 3 Inches Thick Accu-Gold has been designed with an open cell structure for better ventilation. Accu-Gold reduces the maximum force imposed on pressure points like hips and shoulders. Let Accu-Gold redefine your premium sleep systems and allow you to experience excellence beyond comfort. Accutex Foam USA visco elastic memory foam has been the ultimate leader in premier comfort bedding.