The term MATTRESS SPEC is a job description for a FIRM, which is a four letter word. A FIRM is a business organization that provides professional services such as accounting, consulting, engineering, legal advice, and financial services. The FIRM is responsible for providing advice and guidance on the selection of mattresses and other bedding products. They must be knowledgeable about the different types of mattresses available, their features, and the benefits they offer. They must also be able to provide advice on the best mattress for a particular customer's needs.