Yamaha Motors
https://www.crowleymarine.com/yamaha/products/60r-g2710-00-4d-bottom-cowling-assembly
Bottom Cowling Assembly 60R-G2710-00-4D
https://www.crowleymarine.com/yamaha/products/60r-g2710-00-4d-bottom-cowling-assembly
Price not available
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Product Description
Yamaha factory part.