Smitty Ultra Mesh Side Panel Basketball Referee Shirt - Has 3" mesh side panel . The ComfortTech fabric breathes to keep cool and comfortable, but the shirt can't be seen through and won't fade like the old mesh. Unlike other shirts, the body of the Smitty's ComfortTech is tapered for an athletic look and to eliminate the need for expensive alterations. We have taken your best suggestions and passed them on to Smitty's to make the best V-Neck on the market. Worn by officials in many major college basketball conferences.