I am very happy with it. I bought these for my 3 children's mattresses and wasn't expecting much for the price. I was very surprised. They are soft and fit very well. They fit securely under mattresses and don't look like they're going to be hanging around at night. The fabric is soft and smooth with no annoying vinyl noise. Can't comment on the water resistance as my kids haven't spilled anything yet. But other than that I am very happy with my purchase.
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