Board Thread:Game Discussion/@comment-94.210.112.217-20130827165554/@comment-12812688-20130827220601

at the 43rd tier you'll have 51 more items and can craft the plus version. Also, at the higher levels you can get even more items, I think you can get enough to actually craft a 3rd armor (2nd plus). I know up around 48 or so you get 3 items per kill.