Soffit improves overall building appearances by concealing the truss or framing. It provides weather protection, prevents mold and rotting beams and offers an avenue for attic ventilation. ABC's pre-cut soffit is roll formed of 29-gauge steel with a "V" groove every six inches and cut to 11 3/4" and 23 3/4" lengths. Unlike traditional soffit panels, which must be cut to size on site, pre-cut soffit achieves all of the aforementioned benefits with reduced contractor labor expenses and increased efficiency. Panels are available perforated to allow under-eave ventilation and increased air flow capacity.