M=12"
L=14"
XL=16"
I am 5'10" 190 pounds and use a large. It is well above the waist. Measurement is from neck to bottom.
http://www.ump-attire.com/Merchant2/...roduct_Count=2
Paul B.
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"If they can get you asking the wrong questions, they don't have to worry about the answers."
Thomas Pynchon
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