Thanks guys. Nope, no foam backing, just the perforated material stapled on directly, I'm trying to keep it as simple as possible, as I have pretty much no upholstery experience. This is the same material that was originally used, and it had been installed the same way when the boat was new, some 36 years ago. The only difference is that I'm using stainless steel heavy duty staples. Although the staples I removed were light duty regular steel, the only ones that showed any signs of corrosion were the ones around the hatch at the cabin door, but I feel better about using stainless throughout.