Up for sale is a very nice US Polo Assn Windbreaker Jacket Mens XL 44-46 Hoodie Full Zip  Mesh Lined Upper  EUC Lightweight. Toggle hood and waist. Hook & Loop pockets. 

 Measurements Lying Flat:

 Armpit to armpit.....................28 inches

Across Bottom.......................28 inches

Collar to Bottom....................32 1/2 inches

Armpit to Sleeve End............21 1/2 inches

See Pics

Thanks for looking!