a compressed state the clip and compressed material can then be folded upwardly as shown in fig7 and 78 to form a rigidification along the end of the panel the rigidified band of material can be adhesively secured in position after it has been folded upwardly as illustrated in fig7 and 79 if desired a panel 200 that has been modified to be suspendable from or supportable by the t shaped support members 60 is shown in fig8 u2013 96 with a plurality of the panels shown in fig8 installed in underlying relationship to existing acoustical panels 202 supported on support members 60 as will be appreciated each panel 200 is of the general type previously described and as seen in fig8 u2013 86 has an outer sheet 204 a connector sheet 206 and a plurality of parallel cellular dividers 208 therebetween the cellular dividers are preferably as previously described compressible in nature and best seen in fig8 u2013 91 as being formed from individual strips of material that have been creased and folded so as to define elongated tubes having two truncated triangular areas 210 and 212 superimposed upon each other the dividers 208 have foldable intermediate side walls 214 with fold lines 216 which allow the side walls to either fold inwardly as shown in fig8 u2013 91 or fold outwardly as shown in fig8 and 88 depending upon a number of conditions including the type of binder used in the fiberglass matting material from which the dividers are made and the treatment of the dividers to heat and cold which.