The company's eForce(tm) commercial gas water heater features 98.5% thermal efficiency, and is available in 100 gal/199,999 Btu. The unit has the ability to vent the equivalent of 100 ft using 3 in. PVC, ABS, or CPVC piping, or 150 ft using 4 in. PVC, ABS, or CPVC piping.