Abstract: A cube corner retroreflective sheeting construction comprising alternating zones of cube corner element arrays disposed at approximately ninety degrees orientations to provide exactly two principal plane of improved retroreflective performance in response to light incident on the sheeting at high entrance angles is disclosed. According to one embodiment the sheeting includes a body layer which has an elastic modulus less than 7.times.10.sup.8 pascals and cube corner elements formed from a material which has an elastic modulus greater than 16.times.10.sup.8 pascals. According to a second embodiment the sheeting includes an overlay film having two major surfaces and comprising a first polymeric material and a plurality of arrays of substantially independent cube corner elements bonded to a major surface of the overlay film having a minimal, fractured land.