<?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>0001205073</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>MA</com:stateOrCountry>
        <com:zipCode>77024</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>7138309600</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>GEORGE WILLIAM III</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Raymond James &amp; Associates</name>
        <address>
          <com:street1>880 Carillon Parkway</com:street1>
          <com:city>St. Petersburg</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33716</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1000</noOfUnitsSold>
      <aggregateMarketValue>2020964.64</aggregateMarketValue>
      <noOfUnitsOutstanding>35100000</noOfUnitsOutstanding>
      <approxSaleDate>05/11/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>11/05/2021</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1000</amountOfSecuritiesAcquired>
      <paymentDate>05/11/2026</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>William George</name>
        <address>
          <com:street1>347 Westminster Dr.</com:street1>
          <com:city>Houston</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77024</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/23/2026</saleDate>
      <amountOfSecuritiesSold>9000</amountOfSecuritiesSold>
      <grossProceeds>12914749.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>William George</name>
        <address>
          <com:street1>347 Westminster Dr</com:street1>
          <com:city>Houston</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77024</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>4000</securitiesClassTitle>
      <saleDate>05/08/2026</saleDate>
      <amountOfSecuritiesSold>4000</amountOfSecuritiesSold>
      <grossProceeds>7792682.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/11/2026</noticeDate>
      <signature>Rashida Mitchell, as duly authorized representative of Raymond James &amp; Associates, Inc., as attorney-in-fact for William George</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
