Many modern SPC flooring products come with a pre-attached acoustic or cushioning underlayment foam layer on the bottom of each plank, which eliminates the need to purchase and install a separate underlayment material. However, if your chosen SPC product does not feature an attached backing, installing a dedicated moisture-resistant underlayment is highly recommended to provide sound suppression, smooth out minor subfloor irregularities, and add a small degree of cushioning underfoot during installation.
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