sgmskm...Here's a link to the post you made 2 days ago asking the same thing. I answered it there, too.
It is corrugated plastic material (plastic 'cardboard'), commonly referred to as Coroplast, who just happen to be the mfg.
Here's a link to one of their pages. I bought some in Denver from Regal Piedmont Plastics, to complete the underbelly under the garage on my Cyclone. I bought some that was black and 5mm thick. Regal doesn't have any locations in your area, so
here is the link to authorized distributors for Coroplast in the US. Just use some good self-tapping screws with some fender washers when installing. The underbelly's not as difficult as some might think. Definitely time-consuming, though.
Or - do as Jim suggested - call Heartland Customer Service.