Theory Long Sleeve Layered Dress in Light Grey. Size XS, M, L. Top: 60% viscose 24% poly 14% nylon 2% spandexDress: 100% acetateDress Lining: 100% poly. Made in China. Dry clean only. Fully lined. Pull-on styling. Sold as a set. Satin twill slip dress with side seam slitRibbed knit top with asymmetric boatneck. THEO-WD412. L0806615. 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.