The RHEEM MFG COMPANY Low Water Cutoff PC Board (model 181-399) is designed to enhance the safety and efficiency of water heating systems. This PC board monitors water levels, preventing damage from low water conditions. Constructed with high-quality materials, it meets industry safety standards and is compatible with various RHEEM models. Its compact design allows for easy installation and integration into existing systems. This low water cutoff board is essential for maintaining optimal operation and prolonging the lifespan of your water heater, making it a reliable choice for both professionals and DIY enthusiasts.