Oh, MAT files for commercial textures are a must nowadays! (I don't know if that's a requirement here, but IMO it should be.) I went through my V2 collection to convert to V3 and found a bunch of textures I hadn't been using because they didn't have MAT files and I'd forgotten about them. I spent most of the day doing texture conversions and MAT files so I'd realize I have them for future products. (To be fair, some of the files were purchased before MAT files were well-known.)