An acoustic attenuation device extends from a first end to a second end and includes first and second sheets. A plurality of webs positioned between the first and second sheets cooperates with the first and second sheets to form a series of sound attenuation chambers containing a volume and mass of fluid. A first panel secured to the sheets closes the chambers at the first end of the device. A second panel secured to the sheets closes the chambers at the second end of the device. The device further includes first and second openings associated with each chamber and through which excited fluid resonates. The first and second openings extend through the first sheet into each chamber. The first openings have an invariable cross-section. At least one of the second openings has an adjustable cross-section for varying a resonant frequency of the chamber.