<SEC-DOCUMENT>0001558370-21-004085-index.html : 20210408
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<ACCEPTANCE-DATETIME>20210408161535
ACCESSION NUMBER:		0001558370-21-004085
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		18
CONFORMED PERIOD OF REPORT:	20201231
FILED AS OF DATE:		20210408
DATE AS OF CHANGE:		20210408
EFFECTIVENESS DATE:		20210408

FILER:

	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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13011
		FILM NUMBER:		21815089

	BUSINESS ADDRESS:	
		STREET 1:		675 BERING DRIVE
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057
		BUSINESS PHONE:		7138309600

	MAIL ADDRESS:	
		STREET 1:		675 BERING DRIVE
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>fix-20210408xcorresp.htm
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<TEXT>
Document 1 - file: fix-20210408xcorresp.htm

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<FILENAME>fix-20210408xcorresp001.jpg
<TEXT>
Document 2 - file: fix-20210408xcorresp001.jpg

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<SEQUENCE>3
<FILENAME>fix-20210408xcorresp002.jpg
<TEXT>
Document 3 - file: fix-20210408xcorresp002.jpg

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<SEQUENCE>4
<FILENAME>fix-20210408xcorresp003.jpg
<TEXT>
Document 4 - file: fix-20210408xcorresp003.jpg

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<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>fix-20210408xcorresp004.jpg
<TEXT>
Document 5 - file: fix-20210408xcorresp004.jpg

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<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>fix-20210408xcorresp005.jpg
<TEXT>
Document 6 - file: fix-20210408xcorresp005.jpg

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<SEQUENCE>7
<FILENAME>fix-20210408xcorresp006.jpg
<TEXT>
Document 7 - file: fix-20210408xcorresp006.jpg

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<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>fix-20210408xcorresp007.jpg
<TEXT>
Document 8 - file: fix-20210408xcorresp007.jpg

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<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>fix-20210408xcorresp008.jpg
<TEXT>
Document 9 - file: fix-20210408xcorresp008.jpg

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<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>fix-20210408xcorresp009.jpg
<TEXT>
Document 10 - file: fix-20210408xcorresp009.jpg

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<SEQUENCE>11
<FILENAME>fix-20210408xcorresp010.jpg
<TEXT>
Document 11 - file: fix-20210408xcorresp010.jpg

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<SEQUENCE>12
<FILENAME>fix-20210408xcorresp011.jpg
<TEXT>
Document 12 - file: fix-20210408xcorresp011.jpg

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<SEQUENCE>13
<FILENAME>fix-20210408xcorresp012.jpg
<TEXT>
Document 13 - file: fix-20210408xcorresp012.jpg

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<SEQUENCE>14
<FILENAME>fix-20210408xcorresp013.jpg
<TEXT>
Document 14 - file: fix-20210408xcorresp013.jpg

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<SEQUENCE>15
<FILENAME>fix-20210408xcorresp014.jpg
<TEXT>
Document 15 - file: fix-20210408xcorresp014.jpg

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<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>fix-20210408xcorresp016.jpg
<TEXT>
Document 16 - file: fix-20210408xcorresp016.jpg

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<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>fix-20210408xcorresp021.jpg
<TEXT>
Document 17 - file: fix-20210408xcorresp021.jpg

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<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>fix-20210408xcorresp022.jpg
<TEXT>
Document 18 - file: fix-20210408xcorresp022.jpg

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