the speaker housing to the back side of the panel it is also contemplated that the speaker can be pre installed into the panel before installation alternatively the combination of the panel and bracket can be mounted before installing a rim on the opening in fig6 b drywall 220 or other wallboard has been installed on all four sides around the panel 110 and coupled to the wings using screws 215 where wings are present as in the embodiment depicted the drywall 220 overlays the wings but the wings are sufficiently thin so that the drywall is not noticeable raised those skilled in the art will appreciate that although fig6 b shows the drywall 220 surrounding the panel 110 as a single piece it is entirely possible that the drywall could comprise multiple pieces not shown it is also contemplated that installation of the drywall 220 might be delegated to drywaller or other tradesman distinct from the panel installer nevertheless the process of installing the panel on one or more wall supports is deemed to include the step of positioning the panel so that it can be approximated in an end to end fashion by a piece of wallboard or other wall section in fig6 c mesh tape 230 is applied along the juxtapositions or other approximations between edges of the panel 110 and edges of the drywall 220 here again this step is usually delegated to a professional drywaller but should be interpreted as being accomplished by the installer of the panel regardless of which person actually does the work in fig6 d the mesh.