b of panel 68 and a lower male flange 35 a of panel 71 id mated with a upper female flange 52 a of panel 70 panel 71 is then fastened to the material forming the surface of the area 60 the population of the surface area 60 with panels continues until the last panel 72 in column cn and row rm has been position aligned and mated with the adjacent panels and the last panel 72 is fastened to the material forming the surface of the room in fig5 b is shown a cross section of a mating of a male flange 90 of a panel 70 fig5 a to a female flange 92 of panel 66 the female flange 92 is fastened to a material 95 forming the surface upon which both panels 66 and 70 are being fastened prior to the mating of panels 66 and 70 the female flange 92 of panel 66 is formed into a closed u201c v u201d shape where one leg of the u201c v u201d longer and is used to allow fastening panel 66 to the building material 95 using a screw in this example if the material is sheet rock the screw is a sheet rock screw or equivalent there are shown two elongated dimples protrusions 96 which run the length of.