This niche well established fabricator, distributor and manufacturer services a diverse and recurring commercial customer base across medical, bedding, packaging, furniture, and logistics. The company maintains a broad inventory of polyethylene and polyurethane foam in multiple densities, colors, and configurations, allowing it to meet custom specifications for a wide range of commercial applications. This business benefits from meaningful barriers to entry. Due to product size, freight economics, and customization requirements, large-format foam fabrication is not easily sourced overseas, providing insulation from foreign competition and supporting domestic demand. The company has built long-standing relationships and a reputation for reliability, responsiveness, and quality. Significant growth opportunities exist through expanded marketing, broader geographic reach, additional value-added fabrication services, and deeper penetration within existing industry verticals. This is an opportunity to acquire a profitable niche manufacturer and distributor in the New York Metro area with real competitive advantages and expansion potential. Only serious qualified buyers with proof of funds should inquire about listing 16045.