78 is adjusted such that it is level to the horizontal any suitable means such as a conventional bubble or laser level may be used to guide the leveling of the floor rail 78 an exemplary position of the floor rail 78 relative to floor channel 74 is illustrated in fig5 referring to fig4 and 8 the panels 12 a c are then lifted into the slot 34 of ceiling rail 32 and then dropped onto panel supports 90 in particular the panels 12 a c are fitted in channel 100 of hat 98 if necessary fine leveling adjustment may be provided by turning the flange 93 with a wrench which in turn adjusts the height of the bolt 96 referring now to fig2 and 3 each panel 12 a c is further secured by mounting the clips 50 in both the ceiling and floor assemblies 14 16 respectively as additional panels are installed in the same manner as described above elbow brackets 40 are mounted to the ceiling and floor assemblies 14 16 at the joint of adjacent panels also the adhesive material 18 is applied along the adjacent vertical edges of the panels finally the ceiling trim member 60 and floor trim member 110 are snapped onto the clips 50 fig1 12 show a second embodiment of the present invention which is particularly suited for floor surfaces with greater slope such that greater leveling is required in this second embodiment two or more nested floor channels may be provided for clarity only two floor channels 74 a 74 b are illustrated the uppermost floor channel 74 b supports the floor rail 78.