Work as Front through Row 26.
Row 27 Beg esc in first esc, *ch 1, esc in next esc; rep from * across to end, turn.
Row 28- 35 (35, 37, 39, 39, 41, 45, 45, 47, 49) Rep Row 27.
PM in 11 (12, 13, 13, 14, 15, 15, 16, 16, 17) esc from beginning and end of row just made to mark for neckline.
NECK | SHOULDER 1 (right)
Row 36 (36, 38, 40, 40, 42, 46, 46, 48, 50) Beg esc in first esc, *ch 1, esc in next esc; rep from * across to marker, ch 1, dec over next 2 esc, leave remaining stitches unworked, do not remove marker, turn.
Row 37 (37, 39, 41, 41, 43, 47, 47, 49, 51) Beg esc in first esc, *ch 1, esc in next esc; rep from * across to end, turn.
Row 38 (38, 40, 42, 42, 44, 48, 48, 50, 52) Beg esc in first esc, *ch 1, esc in next esc; rep from * across until 2 esc remain, esc dec over last 2 esc, turn.
Row 39 (39, 41, 43, 43, 45, 49, 49, 51, 53) Rep Row 37 (37, 39, 41, 41, 43, 47, 47, 49, 51), leaving a tail of approximately 3X length of row, fasten off.
NECK | SHOULDER 2 (left)
Row 36 (36, 38, 40, 40, 42, 46, 46, 48, 50) With RS facing join new yarn to esc before marker with sl st, beg esc in same esc as sl st just made, *ch 1, esc in next esc; rep from * across to end, move marker to same esc as joining sl st, turn.
Row 37 (37, 39, 41, 41, 43, 47, 47, 49, 51) Beg esc in first st, *ch 1, esc in next esc; rep from * across until 2 esc rem, ch 1, esc dec over last 2 esc, turn.
Row 38 (38, 40, 42, 42, 44, 48, 48, 50, 52) Beg esc in first esc, *ch 1, esc in next esc; rep from * across to end, turn.
Row 39 (39, 41, 43, 43, 45, 49, 49, 51, 53) Rep Row 37 (37, 39, 41, 41, 43, 47, 47, 49, 51), leaving a tail of approximately 3X length of row, fasten off.