Abstract: A panel provided for use in an air handling unit includes a skin and a fixture, the fixture and the skin composed of a metal material. The fixture has a base, with an opening formed in the base. The base includes at least one riser extending substantially perpendicular to the base, the at least one riser being secured to the skin to form an enclosed chamber between the skin and the fixture. A perforated sheet is disposed over the opening, a layer of film disposed on a surface of the perforated sheet facing the skin. A first insulating material is disposed on a surface of the film layer opposite the perforated sheet. A second insulating material is disposed in the enclosed chamber between the first insulating material and the skin.