$66.99 Rheem Professional Classic Plus - 40 Gallon - 38000 BTU - Nat. Gas- Water Heater | eBay
Rheem Commercial Light Duty 40 Gal. Short 208 Volt 12 kW Multi Phase Field Convertible Electric 
Rheem Marathon 40 Gal. Tall 4500-Watt Lifetime Electric Water Heater-MR40245 - The Home Depot
