This document discusses acetal resin, a thermoplastic material that can be used to create flexible dentures. Acetal resin is an alternative to metal alloys that provides aesthetics and flexibility. It can be used to make dentures that engage deep undercuts for retention. The resin is biocompatible and durable. It comes in various tooth colors and pink shades. Flexible dentures made of acetal resin are indicated for patients with bilateral undercuts or metal allergies. The resin can be used for temporary restorations like dentures or space maintainers. However, it cannot be used for patients with a closed bite due to its flexibility.