See the JetCo literature for this new item here:

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Some of the features on this unit:

2007 JetCo Steel Side Dump Trailer 39'x102"
Bolt on Push Block
Landing Leg (Non-Load Bearing)
34' Round Bottom Tub
Air Ride 17" Ride Height
Closed Tandem
ABS 2S 1M
Kingpin Setting 18"
48" Kingpin Height
Rear Axle Setting 30"
Front and Rear Fenders
Paint: Frame - Golden Yellow
Paint: Tub - Golden Yellow
2 Tail Light Sets
3 Marker Light Sets
34' Black Electric Tarp
22.5 x 8.25 Steel Wheels
11x22.5 Radial Tires
 

Price: $38,696.00 (Includes 1270 F.E.T. Tax)