SEC Comment Letter 0000000000-24-012661 to WATSCO INC (WSO, WSO-B) (CIK 0000105016) (WSO)
WATSCO INC (WSO, WSO-B) (CIK 0000105016)
Date: Nov. 15, 2024 · CIK: 0000105016 · Accession: 0000000000-24-012661
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File numbers found in text: 001-05581
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November 15, 2024
Ana Menendez
Chief Financial Officer
Watsco, Inc.
2665 South Bayshore Drive, Suite 901
Miami, FL 33133
Re:Watsco, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-05581
Dear Ana Menendez:
We have completed our review of your filing. 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