Comet 203784A Belt. 

• Symmetric 7/8" Top Width Drive Belts 
• OC: 32.90" 
• Fits Comet 40 Series and Comet 44 Series Torque Converters for 8 to 18hp engines
• Comet Industries USA
• Also used in Manco 810-01, ATVs, Golf Carts, Mini-Bikes, Utility-Cargo Vehicles