Shanko - Tin Plated Steel - Molded Tin Fillers - #410. All Patterns can be perforated for acoustical purposes All Finishes are Nails STEEL panels come UNFINISHED, and need to be treated with an OIL-BASED paint. For best results use a semi-gloss or high-gloss paint to prevent rusting or tarnishing. To lea... - Shanko - Tin Plated Steel - Molded Tin Fillers - #410.