Wow! Be very happy with this, but don't be sensitive about letter size! My dog is a 38 pound Cambodian country dog and the XL fits him perfectly - it's not an XL by anyone's standards, he's small to medium at best. Other than that, it's a great jacket, especially for the price (it's $10)! Due to its design, it can adapt to any chest/leg width. The jackets I bought him had leg holes that were either too far apart or too close together, making his legs uncomfortable. This coat has a chest strap that runs between the front legs and then two belly straps that wrap around the entire body and are connected with Velcro, so it will fit any dog. It also features a high collar neck gaiter that provides extra warmth and reduces drafts. The W-cut in the back keeps your tail out of the way while keeping your hips warm. The back legs have elastic bands on the back, but you can also cut them off without bothering many people who don't like them. The inner fabric (plaid) is soft and the jacket is thick. I love that the outside is waterproof. I think it will keep him warm no matter how cold it gets in Iowa. My dog loves wearing it and strutting around like the King of Sheba.