Is it for a large man, or is he adding a bunch of padding to get to that size? If he is really that large around the waist, I would seriously consider using 2 layers.
Reminds me of my grandfather many years ago. He asked for a belt for his 56" waist. So I added the 4" for the buckle end, and 8" for the tongue and took it to him. It just met, could not be worn. I didn't have another strip long enough, so he never got his belt!
Tom