|Roofing Sheet Foams| As an ace manufacturer of Roofing Sheet Foams, we have marked our name very strongly in the market. These foams from our end come in many shapes and sizes, in both class B and class A rated fire codes. Sound Foam Panels for public venues, such as hospitals, schools and churches, should be cut from melamine foam, which is class A fire approved. Industrial, recording, studio and residential treatments will typically target class B rated foams, made from open cell polyurethane foam.