Theory Leenda Short Sleeve Compact Top in Grey. Size L, M, XS. 84% viscose 16% poly. Made in China. Machine wash. Ribbed knit stretch fabric. Mockneck styling. THEO-WS925. K0716716. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.