The Tannoy 110 SR Sheet Rock subwoofer – like its companions, the 110 TB (Tile Bridge) and the 110 CS (Corner Sub) – is a compact, 10″ down-firing, vented cabinet capable of 31Hz at -3dB. The 110 SR flush mounts into sheet rock ceilings, walls or overhangs – any position offering adequate clearance and suitable structural support.