Don't pass up on this great Youly American Flag Dog Collar.  Available in the following sizes:

S: 9" - 14"

M: 14" - 20"

L: 16" - 26"

XL/XXL: 22" - 27"

XXL/XXXL: 27" - 38"

Made of nylon.  The S, M and L collar has a plastic closure.  The XL - XXXL has heavy metal closures.