L-Pad
100 Watt 8 ohm L-Pads for lowering the volume of speakers
which receive less than 100 watts of power
while maintaining a constant 8 ohm impedance.

Hint:
L-Pads are generally used on tweeters and midrange speakers
because they are generally more efficient than woofers.
You can have a 500 watt amp and the tweeters and midranges
will not receive 100 watts of power because
crossovers resist the power from reaching them.
More power is required to move more mass.
Woofer cones move more than do tweeters.
The lower the frequency, the more power is required to move the cone.