Large Linen Vest by Uniqlo. I bought this about 1.5 years ago from the SoHo store, but never wore it. Never really my style. It's a large, but it would fit a 40" chest snugly.
Length on back: 22"
Longest point on front: 25.5"
Never worn, no tags and have the extra button as well.
Any questions - let me know.