<SEC-DOCUMENT>0001415889-24-008982.txt : 20240322
<SEC-HEADER>0001415889-24-008982.hdr.sgml : 20240322
<ACCEPTANCE-DATETIME>20240322170834
ACCESSION NUMBER:		0001415889-24-008982
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240320
FILED AS OF DATE:		20240322
DATE AS OF CHANGE:		20240322

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Reed Terrence
		CENTRAL INDEX KEY:			0001903895
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13011
		FILM NUMBER:		24776141

	MAIL ADDRESS:	
		STREET 1:		C/O COMFORT SYSTEMS USA, INC.
		STREET 2:		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>form4-03222024_090327.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-03-20</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001903895</rptOwnerCik>
            <rptOwnerName>Reed Terrence</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>SVP &amp; CHRO</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>636</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4086</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Each restricted stock unit granted on March 20, 2024 represents a right to receive one share of common stock and will vest in equal installments over a three-year vesting schedule.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Rachel R. Eslicker, Attorney-in-Fact</signatureName>
        <signatureDate>2024-03-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24-03222024_090331.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
<html><head><title>ex24-03222024_090331.htm</title></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<p style="margin:0px" align="center"><br></p>
<p style="margin:0px" align="center"><b>Limited Power of Attorney for Section 16 &amp; Rule 144 Reporting Obligations</b></p>
<p style="margin:0px"><br></p>
<p style="margin:0px">The undersigned hereby makes, constitutes, and appoints Laura F. Howell and Rachel R. Eslicker, each acting individually, as the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s true and lawful attorney-in-fact, with full power and authority as hereinafter described on behalf of and in the name, place, and stead of the undersigned to:</p>
<p style="margin:0px"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(1)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">prepare, execute, acknowledge, deliver, and file Forms 3, 4, 5 and 144 (including any amendments thereto) with respect to the securities of Comfort Systems USA, Inc., a Delaware corporation (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Company<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>), with the United States Securities and Exchange Commission, any national securities exchanges, and the Company, as considered necessary or advisable under Section 16(a) of the Securities Exchange Act of 1934 and the rules and regulations promulgated thereunder, as amended from time to time (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Exchange Act<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) or Rule 144 under the Securities Act of 1933, as amended from time to time (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Securities Act<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>); </p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(2)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">seek or obtain, as the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s representative and on the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s behalf, information on transactions in the Company<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s securities from any third party, including brokers, employee benefit plan administrators, and trustees, and the undersigned hereby authorizes any such person to release any such information to the attorneyinfact and approves and ratifies any such release of information; and</p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(3)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">perform any and all other acts that, in the discretion of such attorney-in-fact, are necessary or desirable for and on behalf of the undersigned in connection with the foregoing. </p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin:0px">The undersigned acknowledges that:</p>
<p style="margin:0px"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(1)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">this Power of Attorney authorizes, but does not require, such attorney-in-fact to act in his or her discretion on information provided to such attorney-in-fact without independent verification of such information; </p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(2)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">any documents prepared and/or executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney will be in such form and will contain such information and disclosure as such attorney-in-fact, in his or her discretion, deems necessary or desirable;</p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(3)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">neither the Company nor such attorney-in-fact assumes (i) any liability for the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s responsibility to comply with the requirements of the Exchange Act or the Securities Act, (ii) any liability of the undersigned for any failure to comply with such requirements, or (iii) any obligation or liability of the undersigned for profit disgorgement under Section 16(b) of the Exchange Act; and </p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; float:left">(4)</p>
<p style="margin:0px; padding-left:48px; text-indent:-2px">this Power of Attorney does not relieve the undersigned from responsibility for compliance with the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s obligations under the Exchange Act and Securities Act, including without limitation the reporting requirements under Section 16 of the Exchange Act. </p>
<p style="margin:0px; clear:left"><br></p>
<p style="margin:0px">The undersigned hereby gives and grants the foregoing attorney-in-fact full power and authority to do and perform all and every act and thing whatsoever requisite, necessary, or appropriate to be done in and about the foregoing matters as fully to all intents and purposes as the undersigned might or could do if present, hereby ratifying all that such attorney-in-fact of, for, or on behalf of the undersigned, shall lawfully do or cause to be done by virtue of this Limited Power of Attorney.</p>
<p style="margin:0px"><br></p>
<p style="margin:0px">This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3, 4, 5 and 144 with respect to the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s holdings of and transactions in securities issued by the Company, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing attorney-in-fact. </p>
<p style="margin:0px"><br></p>
<p style="margin:0px">IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed in Harris County, Texas, as of this&nbsp;20<sup>th</sup> date of March,&nbsp;2024. </p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="359.667"></td><td width="359.667"></td></tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="359.667"><p style="margin-top:8px; margin-bottom:0px" align="justify"><br></p>
</td><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px; border-bottom:1px solid #000000" valign="top" width="359.667"><p style="margin-top:8px; margin-bottom:0px" align="justify">/s/ Terrence Reed</p>
</td></tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="359.667"><p style="margin:0px" align="justify"><br></p>
</td><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="359.667"><p style="margin:0px" align="justify">Terrence Reed</p>
</td></tr></table><p style="margin:0px"><br></p>
<p style="margin:0px"><br></p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
