<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
	<headerData>
        <submissionType>144</submissionType>
                <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001563462</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
        <liveTestFlag>LIVE</liveTestFlag>




                </filerInfo>
    </headerData>

     <formData>
        <issuerInfo>
            <issuerCik>0001035983</issuerCik>
			<issuerName>COMFORT SYSTEMS USA INC</issuerName>


			    <secFileNumber>001-13011</secFileNumber>


			<issuerAddress>
				<com:street1>9753 KATY FREEWAY</com:street1>
                				<com:street2>SUITE 700</com:street2>
                				<com:city>HOUSTON</com:city>
				<com:stateOrCountry>TX</com:stateOrCountry>
				<com:zipCode>77024</com:zipCode>
			</issuerAddress>

			<issuerContactPhone>7138309600</issuerContactPhone>
			<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Constance E. Skidmore</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>

			<relationshipsToIssuer>
                                				    <relationshipToIssuer>Director</relationshipToIssuer>

			</relationshipsToIssuer>
		</issuerInfo>

				          <securitiesInformation>
			<securitiesClassTitle>Common</securitiesClassTitle>
			<brokerOrMarketmakerDetails>
				<name>Merrill Lynch Wealth Management</name>
				<address>
				<com:street1>One Bryant Park</com:street1>
                				<com:street2>46th Floor</com:street2>
                				<com:city>New York,</com:city>
				<com:stateOrCountry>NY</com:stateOrCountry>
				<com:zipCode>10036</com:zipCode>
				</address>
			</brokerOrMarketmakerDetails>
			<noOfUnitsSold>1000</noOfUnitsSold>
			<aggregateMarketValue>1425000</aggregateMarketValue>
			<noOfUnitsOutstanding>35174967</noOfUnitsOutstanding>
			<approxSaleDate>02/24/2026</approxSaleDate>
			<securitiesExchangeName>NYSE</securitiesExchangeName>
		</securitiesInformation>

    		       <securitiesToBeSold>
         <securitiesClassTitle>Common</securitiesClassTitle>
         <acquiredDate>05/17/2024</acquiredDate>
         <natureOfAcquisitionTransaction>Equity Compensation</natureOfAcquisitionTransaction>
                  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
                  <isGiftTransaction>N</isGiftTransaction>
		          <amountOfSecuritiesAcquired>498</amountOfSecuritiesAcquired>
                  <paymentDate>05/17/2024</paymentDate>
                  <natureOfPayment>Equity Compensation</natureOfPayment>
      </securitiesToBeSold>
             <securitiesToBeSold>
         <securitiesClassTitle>Common</securitiesClassTitle>
         <acquiredDate>05/15/2014</acquiredDate>
         <natureOfAcquisitionTransaction>Equity Compensation</natureOfAcquisitionTransaction>
                  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
                  <isGiftTransaction>N</isGiftTransaction>
		          <amountOfSecuritiesAcquired>502</amountOfSecuritiesAcquired>
                  <paymentDate>05/15/2014</paymentDate>
                  <natureOfPayment>Equity Compensation</natureOfPayment>
      </securitiesToBeSold>

    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>



        <noticeSignature>
            <noticeDate>02/23/2026</noticeDate>
                        <signature>  /s/ Rachel Eslicker, Attorney-in-Fact</signature>
        </noticeSignature>
	</formData>
    </edgarSubmission>
