Disclosed herein are multiwall sheeting and articles comprising multiwall
sheeting. In one embodiment, a multiwall sheet comprises: greater than or
equal to three polymer walls (e.g., comprising a first outer layer, a
second outer layer, and an inner layer), a transverse layer, and a
liquid. The liquid is located in cells formed by the transverse layer and
the walls. The multiwall sheet has a first visible light transmission and
a first direct solar transmission. A second multiwall sheet has the same
materials and the same design as the multiwall sheet but with no liquid,
and has a second visible light transmission and a second direct solar
transmission. The first visible light transmission is greater than the
second visible light transmission and the first direct solar transmission
is about 63% to about 70% as determined in accordance with ISO 9050.