Composite Sandwich Panel Comprising Honeycomb Core and Layer of Damping or Attenuation Material

2-6. (canceled)

7:

• The reinforcement element according to claim 1, wherein at least about 5% up to about 100%, preferably at least about 50% of the total number of columnar cells (3) contained in the reinforcement element (1) are coated columnar cells (3′).

(canceled)

9:

• The reinforcement element according to claim 1, wherein the cell walls are made of a resin impregnated fibrous material, wherein the fibrous material comprises paper, aramid fibers, carbon fibers, glass fibers, or mixtures thereof.

10-16. (canceled)

17:

• The reinforcement element according to claim 9, wherein at least about 5%, preferably at least about 30%, more preferably about 30% to about 90% o of the inner surface of the cell wall towards the cavity of the at least one coated columnar cell is covered with a layer of the damping or attenuation material.

19-27. (canceled)

28:

• The reinforcement element according to claim 1, wherein the damping or attenuation material comprises an epoxy resin.

29:

• The reinforcement element according to claim 28, wherein the damping or attenuation material comprises a cross-linker for the epoxy resin, preferably dicyandiamide.

30:

• The reinforcement element according to claim 28, wherein the damping or attenuation material comprises a viscosity modifier, preferably a hydrocarbon resin.

31-34. (canceled)

35:

• The reinforcement element according to claim 9, wherein the damping or attenuation material comprises an activated blowing agent, preferably an activated chemical blowing agent, preferably prior to activation having an activation temperature within the range of from about 100° C. to about 200° C., preferably from about 140° C. to about 160° C.

36:

• The reinforcement element according to claim 1, wherein the damping or attenuation material is not substantially foamed.

37-40. (canceled)

41:

• The reinforcement element according to claim 9, wherein the damping or attenuation material comprises or essentially consists of a thermoset material.

42-43. (canceled)

44:

• The reinforcement element according to claim 1, wherein the damping or attenuation material is an adhesive, preferably a cured adhesive.

45:

• A panel structure for providing sound absorption, damping or attenuation comprising the reinforcement element according to claim 1.

46:

• The panel structure according to claim 45, which comprises a first face sheet and optionally a second face sheet, wherein the reinforcement element extends between the first face sheet and the optionally present second face sheet.

47-56. (canceled)

(canceled)

60:

• The process according to claim 59, wherein the damping or attenuation material comprises a heat-activatable blowing agent and wherein in substep (ii-D) the damping or attenuation material is heated to a temperature above the activation temperature of the blowing agent thereby activating the blowing agent.

61:

• The process according to claim 60, wherein the activation of the blowing agent promotes the flow of the damping or attenuation material inside the hollow columnar cells, preferably driven by gravitational force.

62:

• The process according to claim 59, wherein in substep (ii-C) the sheet of the damping or attenuation material is placed on top of only some of the hollow columnar cells that are contained in the array of hollow columnar cells such that substep (ii-D) yields an array comprising uncoated columnar cells as well as coated columnar cells.

63-64. (canceled)

65:

• A process for the production of a panel structure according to claim 45, comprising the process for the production of a reinforcement element according to claim 57 and the step of (iii) applying a first face sheet and optionally a second face sheet to the reinforcement element, such that the reinforcement element extends between the first face sheet and the optionally present second face sheet.

66-68. (canceled)