This is the Hastings 22GA Steel Round End Stock Tank, 3' x 2' x 10', 400 Gallon. To create a more price sensitive option, Hastings use a 22GA sidewall on the Green Label tanks while still utilizing a 20GA bottom. The drain plug is located as low on the sidewall as it can be properly installed. The drain plug is opposite the label on the front of the tank. | Hastings Equity Galvanized Round End Stock Tank | Size 400 gal