Comfort Systems USA, Inc. is a mechanical and electrical contracting company that provides building systems installation and service across the United States. The company focuses on heating, ventilation, and air conditioning (HVAC), as well as plumbing, electrical, piping, controls, off-site construction, system monitoring, and fire protection solutions for non-residential facilities. Comfort Systems USA, Inc. delivers design, engineering, integration, installation, and start-up of mechanical, electrical, and plumbing (MEP) systems for new commercial, industrial, and institutional buildings, while also supporting renovation, expansion, maintenance, monitoring, repair, and replacement projects for existing properties. Its customers include building owners and developers, general contractors, architects, consulting engineers, and property managers, reflecting its role as a key partner throughout the building lifecycle. Headquartered in Houston, Texas, and founded in 1917, Comfort Systems USA, Inc. operates through two primary segments, Mechanical Services and Electrical Services, with a significant portion of its activity centered on mechanical and HVAC-related work that supports essential infrastructure in diverse end markets.