Comfort comes first in the Rely HW140. It builds on the familiar Rely armchair shell and adds a higher back that supports the shoulders and neck, so you sit more deeply and more comfortably. The shell is softly upholstered in layered foam. A slim layer covers the arms and back, and the seat uses two foam densities for a mix of support and give. This version stands on a steel tube base, which gives it a lighter, more grounded look.