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Cots and Mats - Choosing Between Cots and Mats Mats and cots are necessary to provide students with the time they require in the classroom. However, it isn't easy to decide whether to purchase cots or mats. Kaplan offers premium mats, cots that stack, and cots that are compliant with the dimensional requirements of many states. Cots for Tots provides a home-from-home to parents of babies with special needs. Your weekly donation will help families cover the costs of their stay. They are also more sanitary. Mats and cots are both used to provide studen