{HEAD ~ Each layer} of sheet material web includes {TAIL ~ a first and second surface}, with the first surface of each layer facing the same direction as the first surfaces of the other layers 
includes
{ HEAD ~ Each layer } of sheet material web includes { TAIL ~ a first and second surface } , with the first surface of each layer facing the same direction as the first surfaces of the other layers
HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH