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From: Webster's Revised Unabridged Dictionary (1913)

 Paunch n.
 1. Anat. The belly and its contents; the abdomen; also, the first stomach, or rumen, of ruminants. See Rumen.
 2. Naut. A paunch mat; -- called also panch.
 3. The thickened rim of a bell, struck by the clapper.
 Paunch mat Naut., a thick mat made of strands of rope, used to prevent the yard or rigging from chafing.