Bill: Unless you have an operational reason like working under low buildings or orchards, etc., I'd cut the hole and buy a vertical exhaust and mufler. Vertical exhausts take noise, fumes and heat away from the operator, very important. Vertical exhaust systems have a much longer lifespan, and are less money to buy. Just about every owner of the under slung exhaust had a hot left foot from exhaust going under that floor board. Fumes come up behind these, and can be bad under some circunstances. My dad set a hay field on fire with a under exhaust. He was breaking into windrows, baling, and was used to vertical exhaust. Some hay from the windrow the tractor was straddling caught something on tractor, thus he was draging the same hay at the end of exhaust. It was a dry day, hay was a bit overdry and bingo we had a fire. Lost better part of an acre of hay. Just yesterday, not far from here someone lost the whole field of hay in windrow by fire. Don't know the cause, all the media were told, "it was a spark."
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