-----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,
 OQVo72arpkFf39hYlDb754VmtaM+AgXEezvdlev/zCPPm+OLC16kC8GvN3EqmC7o
 cAW+SX2A1ds7neTAlfv82w==

<SEC-DOCUMENT>0001094510-02-000010.txt : 20020502
<SEC-HEADER>0001094510-02-000010.hdr.sgml : 20020501
ACCESSION NUMBER:		0001094510-02-000010
CONFORMED SUBMISSION TYPE:	DFAN14A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020502

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHEET METAL WORKERS INTERNATIONAL ASSOCIATION
		CENTRAL INDEX KEY:			0001094510

	FILING VALUES:
		FORM TYPE:		DFAN14A

	BUSINESS ADDRESS:	
		STREET 1:		C/O DAVIS COWELL & BOWE
		STREET 2:		100 VAN NESS AVE 20TH FLOOR
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94102

	MAIL ADDRESS:	
		STREET 1:		C/O DAVIS COWELL & BOWE
		STREET 2:		100 VAN NESS AVE 20TH FLOOR
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94102

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMFORT SYSTEMS USA INC
		CENTRAL INDEX KEY:			0001035983
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL WORK [1731]
		IRS NUMBER:				760484996
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DFAN14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13011
		FILM NUMBER:		02630738

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>DFAN14A
<SEQUENCE>1
<FILENAME>comfortpress.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
Friday May 3, 9:00 Eastern Time

Source: Sheet Metal Workers' International Association

     Sheet Metal Workers International Call on Comfort Systems
          to Drop Arthur Andersen as Auditor


The Sheet Metal Workers' International Association has asked
Comfort Systems USA (NYSE: FIX - news) to drop Arthur Andersen as
its auditor. The action is needed not simply because of
Andersen's well-known problems with such companies as Enron and
Waste Management, but because of the fundamentally conflicting
roles played by Andersen and by former Andersen employees within
Comfort Systems.

First, Andersen has preformed both audit and non-audit services
for Comfort Systems. In the last two years, the company has paid
Anderson $1.48 million in audit fees and $1.19 million in non-
audit fees. Many experts believe such dual roles are an inherent
conflict and they recommend using different firms for audit and
non-audit services.

Second, both chief financial officer Gordie Beittenmiller and
company founder and board member Steven Harter previously worked
for Andersen. Indeed, an investigative report in the March 17,
2002 Chicago Tribune stated that at least 27 different former
Andersen employees served as directors or top executives in the
seven roll-ups founded by Harter' s firm Notre Capital in the
three years beginning in June 1995. In every case, Andersen was
also chosen to serve as the auditor, typically from the Houston
office. Three of these seven companies have since filed for
bankruptcy.

Third, Andersen was also not chosen by a truly independent audit
committee because Comfort Systems allows Steven Harter to serve
as one of the three members of the committee. While Harter meets
the NYSE definition of independent, shareholders should question
whether the founder of the company is a fully independent member
of the board of directors.

Comfort Systems' proxy, filed April 15, 2002, stated that the
company is reviewing its choice of auditors in light of
Andersen's problems. However, the company states that it has not
excluded the possibility of continuing to use Andersen. We
believe shareholders will be better served by a commitment now to
hire a new auditor.

Comfort Systems USA is a leading provider of commercial/industrial
heating, ventilation and air conditioning services.

The Sheet Metal Workers' International Association represents
over 150,000 members in the sheet metal industry.

Contact: Allen Smith, SMWIA, 202-662-0812



NOTE TO EDGAR FILING ONLY:

     The foregoing release is not intended to influence voting of
proxies and is not being sent directly to shareholders.  It is
filed on Edgar solely as a precaution, without waiving SMWIA's
position that it does not constitute proxy soliciting materials.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
