SEC Comment Letter for COMFORT SYSTEMS USA INC (FIX) (CIK 0001035983) (FIX) — Apr 22, 2005
COMFORT SYSTEMS USA INC (FIX) (CIK 0001035983)
Date: April 22, 2005 · CIK: 0001035983 · Accession: 0000000000-05-019756
AI Filing Summary & Sentiment
Letter
April 22, 2005 via U.S. mail and facsimile Mr. William George Executive Vice President and CFO Comfort Systems USA, Inc. 777 Post Oak Blvd., Suite 500 Houston, TX 77056
RE: Form 10-K for the fiscal year ended December 31, 2004 Form 8-K filed March 3, 2005 File No. 1-13011
Dear Mr. George:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Jeffrey Gordon, Staff Accountant, at (202) 824-5685 or, in his absence, to the undersigned at (202) 942- 1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
April 22, 2005
via U.S. mail and facsimile
Mr. William George
Executive Vice President and CFO
Comfort Systems USA, Inc.
777 Post Oak Blvd., Suite 500
Houston, TX 77056
RE: Form 10-K for the fiscal year ended December 31, 2004
Form 8-K filed March 3, 2005
File No. 1-13011
Dear Mr. George:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Jeffrey Gordon, Staff Accountant,
at
(202) 824-5685 or, in his absence, to the undersigned at (202)
942-
1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
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