The SK-32H240S has two sets of mounting holes 75mm x 75mm VESA or 100mm x 100mm VESA mounts.
I hope this helps. The manual is available here: http://www.retrevo.com/support/Westinghouse-SK-32H240S-TVs-manual/id/2727ag925/t/2/ . You will need to enter a code to download the pdf.
Cindy Wells
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whats the vesa pattern on a akai 40" lcd
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