Features: LS / GS / RS / Non VTECCometic Head Gasket: Cometic Head Gaskets are developed with the performance enthusiast in mind. With so many individual requirements for each motor Cometic offers a number of options to suit your specific motor and needs. *MLS* The Cometic MLS gasket is comprised of three layers of Stainless Steel. Cometic uses Stainless steel for increased strength, it’s ability to rebound and corrosion resistance.