shake shingles from the rear the decorative surface finish of the simulated shingles which exist on the front of the panel does not of course exist on the rear of the panel along the top horizontal end of panel 17 a top seal 18 is provided slightly below the openings 16 for fasteners 15 top seal 18 extends to vertical ends 19 and 20 such that when another panel is placed on either side of panel 17 along a horizontal row top seal 18 forms a continuous horizontal seal therealong as also can be seen in fig5 and 6 top seal 18 comprises a horizontally extending flange extending from the back surface of the front of wall panel 17 openings 16 or fasteners 15 are elongated in a horizontal direction so as to accomodate thermal expansion and contraction of panel 17 relative to the fixed position of nails 15 as is clearly shown in fig6 openings 16 are within and through an oval shaped structure 21 which extends from the back surface of the front of the wall panel 17 to the vertical surface 22 of top seal 18 accordingly surfaces 22 and 23 lay along the same vertical plane also to be noted is the closeness of opening 16 relative to top seal 18 in this manner when panel 17 is fastened to a wall surface by fasteners 15 the vertical surface.