Poetry - L - floral skirt

This is a very cute grey and blush, floral skirt. It is make of a unique material. It is stretchy and not quite like neoprene, but kind of foam like. See pictures and please let me know if you know what this material is called. The size tag has been removed and my best estimate is that it is a size large or XL. Please see measurements for proper fit/size. Waist: 32” Length: 17”