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Cots and Mats - Choosing Between Cots and Mats Mats and cots are essential for students to have the time they need in the classroom. It can be a challenge to decide between mats and cots. Fortunately, Kaplan offers stackable cots and premium cots that meet the dimensional specifications of many states. Cots for Tots provides a home-from-home for parents of babies with special needs. Your weekly participation can help families pay for the cost of their stay. They are more sanitary. Both mats and cots are used to provide a comfortable sleeping area for students