Yes, we do. To order a second mat layer, simply opt for "Accent Mat" as your matting preference when building your frame online. You'll see a drop-down with all of our available options from which to choose. All of our mats are 4-ply, but we do offer 8-ply mats (available in white and off-white only) upon request for an additional $25. These requests need to be made in the Special Instructions field at checkout. Please note that mats are not available for Grand sized pieces.