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Cots and Mats - Choosing Between Cots and Mats Mats and cots are required to give students the rest that they need in the classroom. It can be difficult to determine whether to buy cots or mats. Fortunately, Kaplan offers stackable cots and premium cots that meet the dimensional specifications of many states. Cots for Tots provides a place to stay for parents of children with special needs. Your weekly contribution can help families pay the cost of their stay. They are more sanitary. Both mats