This is a men's jacket by Weatherproof 32 Degrees.
The jacket label says size S.
More importantly the measurements are:
Shoulder width: 18 1/2"
Circumference: 40"
The circumference is the same from the armpits down to the bottom.
The jacket is 26 3/4" from the shoulder to the bottom.
There are three pockets: one at the chest, and two at the waist.
The pockets have zippers.
The jacket closes with a zipper also.
All the zipper work.
The sleeves have Velcro at the wrists to close them.
This jacket has been washed clean.
There is no damage.
Photos coming.