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Cots and Mats - Choosing Between Cots and Mats Mats and cots are necessary to provide students with the rest that they need in the classroom. However, it isn't easy to decide whether to buy cots or mats. Kaplan provides top-quality mats, cots that stack, and cots that are compliant with the dimensions requirements of several states. Cots for Tots provides a home-from-home for parents of babies with special needs. Your weekly contribution will help families cover the cost of their stay. They are more sanitary. Mats and