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Sheetrock® Brand MH UltraLight Panels Tuf-Base™ are re-designed, lightweight gypsum wallboard panels with a high strength-to-weight ratio. These panels meet the needs for weight reduction, time sensitivity, and structural integrity in the industrialized construction environment. Sheetrock® Brand MH UltraLight Panels Tuf-Base are part of an extensive portfolio of wall shear ratings to meet shear design requirements. The natural finish face paper is folded around the long edges and the ends are cut square and even. The long edges of the panels are either tapered or square to facilitate finishing with Sheetrock® Brand MH joint treatment systems.