-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 jyeJxScVliJVOMxBUFb8uA==

<SEC-DOCUMENT>0000950129-02-002813.txt : 20020530
<SEC-HEADER>0000950129-02-002813.hdr.sgml : 20020530
<ACCEPTANCE-DATETIME>20020530142654
ACCESSION NUMBER:		0000950129-02-002813
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020524
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020530

FILER:

	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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13011
		FILM NUMBER:		02666088

	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>8-K
<SEQUENCE>1
<FILENAME>h97373e8vk.txt
<DESCRIPTION>COMFORT SYSTEMS USA, INC. - DATED 5/24/2002
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>h97373exv16.txt
<DESCRIPTION>LETTER FROM ARTHUR ANDERSEN LLP
</DOCUMENT>
</SUBMISSION>