<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001493152-23-004874</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Harvey Partners, LLC -->
          <cik>0001406484</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, Par Value $0.01 per Share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>06/30/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000866273</issuerCik>
        <issuerName>Matrix Service Company</issuerName>
        <issuerCusip>576853105</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>15 East 5th Street</com:street1>
          <com:street2>Suite 1100</com:street2>
          <com:city>Tulsa,</com:city>
          <com:stateOrCountry>OK</com:stateOrCountry>
          <com:zipCode>74135</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>HARVEY PARTNERS, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1221762.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>1221762.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1221762.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.4</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>See Item 2 for additional information.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Matrix Service Company</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>15 East 5th Street Suite 1100 Tulsa, Oklahoma 74135</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This report is being filed by Harvey Partners, LLC, a Delaware limited liability company (the "Reporting Person").

As of June 30, 2025, Harvey SMidCap Fund, LP, a Delaware limited partnership ("SMidCap Fund"), held 75,930 shares of Common Stock, par value $0.01 per share (the "Common Stock"), of Matrix Service Company (the "Company") and Harvey QP, LP, a Delaware limited partnership ("QP, LP"), held 44,187 shares of Common Stock. The Reporting Person is the investment manager of SMidCap Fund and QP, LP, and as such, possesses the sole power to vote and the sole power to direct the disposition of all securities of the Company held by SMidCap Fund and QP, LP. As of June 30, 2025, the Reporting Person held 1,101,645 shares of Common Stock in managed accounts. James A. Schwartz and Jeffrey C. Moskowitz, the Managing Members of the Reporting Person, share voting and investment power with respect to all securities beneficially owned by the Reporting Person. Based on the information set forth in the Quarterly Report on Form 10-Q of the Company filed with the Securities and Exchange Commission on May 8, 2025, there were 27,610,499 shares of the Company's Common Stock outstanding as of May 7, 2025. As a result of the foregoing, for purposes of Reg. Section 240.13d-3, the Reporting Person is deemed to beneficially own 1,221,762 shares of Common Stock, or 4.4% of the Common Stock deemed issued and outstanding as of June 30, 2025.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>120 White Plains Road, Suite 430, Tarrytown, NY 10591</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Harvey Partners, LLC, a Delaware limited liability company.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,221,762</amountBeneficiallyOwned>
        <classPercent>4.4%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,221,762</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>1,221,762</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>HARVEY PARTNERS, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Jeffrey C. Moskowitz</signature>
        <title>Jeffrey C. Moskowitz, Managing Member</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
