Have 2 piece 100W LEDs at a current per LED switched 3 amps in parallel over the above dimmer and with a switching power supply MENWELL MW RSP-200-36 (betw. 28 ca 40 Volt adjustable) connected together. The above dimmer runs without loss only the heat sinks are in my opinion, to calculate just - could be larger because they are also partly quite strong warm when is chilled and in these positions illuminate the LEDs.