SEC Comment Letter for WATSCO INC (WSO, WSO-B) (CIK 0000105016) (WSO) — Aug 29, 2022
WATSCO INC (WSO, WSO-B) (CIK 0000105016)
Date: Aug. 29, 2022 · CIK: 0000105016 · Accession: 0000000000-22-009344
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United States securities and exchange commission logo
August 29, 2022
Ana Mendendez
Chief Financial Officer
Watsco, Inc.
2665 South Bayshore Drive, Suite 901
Miami, Florida 33133
Re:WATSCO INC
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 25, 2022
File No. 1-05581
Dear Ms. Mendendez:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services