-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Th8FRFf/40+DfNDpR1Ms54McXroSHD/8SlGm8KUjDhdXLh7peaTpmzuk6z2Rs5hX GZcBUgLDIwrP2SO/stCMFg== 0000000000-05-019756.txt : 20060424 0000000000-05-019756.hdr.sgml : 20060424 20050422100654 ACCESSION NUMBER: 0000000000-05-019756 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050422 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: COMFORT SYSTEMS USA INC CENTRAL INDEX KEY: 0001035983 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRICAL WORK [1731] IRS NUMBER: 760526487 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 777 POST OAK BOULEVARD STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 7138309600 MAIL ADDRESS: STREET 1: 777 POST OAK BOULEVARD STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77056 LETTER 1 filename1.txt Mail Stop 0510 April 22, 2005 via U.S. mail and facsimile Mr. William George Executive Vice President and CFO Comfort Systems USA, Inc. 777 Post Oak Blvd., Suite 500 Houston, TX 77056 RE: Form 10-K for the fiscal year ended December 31, 2004 Form 8-K filed March 3, 2005 File No. 1-13011 Dear Mr. George: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Jeffrey Gordon, Staff Accountant, at (202) 824-5685 or, in his absence, to the undersigned at (202) 942- 1774. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----