The Cometic MLS gasket is comprised of three to five layers of stainless steel. Cometic uses stainless steel for increased strength, its ability to rebound and resist corrosion. The outer layers of the gasket are embossed and coated on both sides with a Viton rubber material designed to meet the demands of a variety of harsh sealing environments, load conditions and surface finishes. The Viton coating is heat resistant to 250°C or 482°F.