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Cots and Mats - Choosing Between Cots and Mats Mats and cots are required for students to have the rest that they need in the classroom. However, it can be difficult to decide which cots to purchase or mats. Fortunately, Kaplan offers stackable cots and premium cots that comply with the dimensional specifications of many states. The Cots for Tots charity provides homes-from-home accommodations close t