<SEC-DOCUMENT>0001415889-24-006947.txt : 20240306
<SEC-HEADER>0001415889-24-006947.hdr.sgml : 20240306
<ACCEPTANCE-DATETIME>20240306100007
ACCESSION NUMBER:		0001415889-24-006947
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240304
FILED AS OF DATE:		20240306
DATE AS OF CHANGE:		20240306

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GEORGE WILLIAM III
		CENTRAL INDEX KEY:			0001205073
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13011
		FILM NUMBER:		24724603

	MAIL ADDRESS:	
		STREET 1:		675 BERING DRIVE, SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMFORT SYSTEMS USA INC
		CENTRAL INDEX KEY:			0001035983
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL WORK [1731]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				760526487
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		675 BERING DRIVE
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057
		BUSINESS PHONE:		7138309600

	MAIL ADDRESS:	
		STREET 1:		675 BERING DRIVE
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-03062024_100302.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-03-04</periodOfReport>

    <issuer>
        <issuerCik>0001035983</issuerCik>
        <issuerName>COMFORT SYSTEMS USA INC</issuerName>
        <issuerTradingSymbol>FIX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001205073</rptOwnerCik>
            <rptOwnerName>GEORGE WILLIAM III</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O COMFORT SYSTEMS USA, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>675 BERING DRIVE, SUITE 400</rptOwnerStreet2>
            <rptOwnerCity>HOUSTON</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>77057</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>CHIEF FINANCIAL OFFICER</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-03-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>58971</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">This transaction represents a charitable donation.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Rachel R. Eslicker, Attorney-in-Fact</signatureName>
        <signatureDate>2024-03-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
