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                                                                    EXHIBIT 99.2


   STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL
   OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, J. Gordon Beittenmiller, principal financial officer, state and attest that:

         (1)      to the best of my knowledge, based upon a review of the
                  covered reports of Comfort Systems USA, Inc., and, except as
                  corrected or supplemented in a subsequent covered report:

                  -        no covered report contained an untrue statement of a
                           material fact as of the end of the period covered by
                           such report (or in the case of a report on Form 8-K
                           or definitive proxy materials, as of the date on
                           which it was filed); and

                  -        no covered report omitted to state a material fact
                           necessary to make the statements in the covered
                           report, in light of the circumstances under which
                           they were made, not misleading as of the end of the
                           period covered by such report (or in the case of a
                           report on Form 8-K or definitive proxy materials, as
                           of the date on which it was filed).

         (2)      I have reviewed the contents of this statement with the
                  Comfort Systems USA, Inc. audit committee.

         (3)      In this statement under oath, each of the following, if filed
                  on or before the date of this statement, is a "covered
                  report":

                  -        Annual Report on Form 10-K for the fiscal year ended
                           December 31, 2001 of Comfort Systems USA, Inc.

                  -        all reports on Form 10-Q, all reports on Form 8-K and
                           all definitive proxy materials of Comfort Systems
                           USA, Inc. filed with the Commission subsequent to the
                           filing of the Form 10-K identified above; and

                  -        any amendments to any of the foregoing.



           /s/ J. Gordon Beittemiller        Subscribed and sworn to
           ---------------------------       before me this 13th day of
           J. Gordon Beittemiller            August 2002.
           August 13, 2002


                                             /s/ Julia A. Brown
                                             ------------------------------
                                             Notary Public

                                             My Commission Expires:
                                             July 24, 2006


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