The Burner Assembly - 22V40S - 36 in. Kit (Rheem SP43284) is designed for efficient combustion in Rheem water heaters. This assembly includes all necessary components for a complete installation, ensuring optimal performance and safety. Made from high-quality materials, it is built to withstand high temperatures and provide long-lasting durability. The kit is compatible with various Rheem models, making it a versatile choice for both replacements and new installations. Enhance your water heating system's efficiency with this reliable burner assembly.