Nestwell Cotton Sateen 400 Thread Count Twin Fitted Sheet Lunar Rock Gray NWT Super smooth, crisp, and cool—these cotton percale fitted sheets are new and improved and super soft to the touch 400-thread count Twin Size 39” X 75” 100% combed cotton percale Fitted sheet features an all-around elastic for ease of placement and less movement on the bed Deep Pocket sheets accommodate mattresses 7-18” in. Depth