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  <p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&#160;</font></b></p>
  
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED
  STATES<br>
  SECURITIES AND EXCHANGE COMMISSION</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington,
  D.C. 20549</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT REPORT</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant to Section&nbsp;13 OR 15(d)&nbsp;of The Securities
  Exchange Act of 1934</font></b></p>
  
  <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Date of
  Report (Date of earliest event reported) <b>May&nbsp;5,
  2008</b></font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Comfort Systems USA,&nbsp;Inc.</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant
  as specified in its charter)</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr style="page-break-inside:avoid;">
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">1-13011</font></b></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">76-0526487</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">(State or other jurisdiction</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">(Commission</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">(IRS Employer</font></p>
    </td>
   </tr>
   <tr>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">of incorporation)</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">File Number)</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Identification No.)</font></p>
    </td>
   </tr>
   <tr>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr style="page-break-inside:avoid;">
    <td width="480" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:5.0in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">777 Post Oak Boulevard, Suite&nbsp;500</font></b></p>
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">Houston, Texas</font></b></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;"><br>
    77056</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="480" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:5.0in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">(Address of principal executive offices)</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">(Zip Code)</font></p>
    </td>
   </tr>
   <tr>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="240" valign="top" style="padding:0in 0in 0in 0in;width:2.5in;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="720" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:7.5in;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Registrant&#146;s
    telephone number, including area code <b>(713) 830-9600</b></font></p>
    </td>
   </tr>
  </table>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former
  address, if changed since last report.)</font></p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box below if the Form&nbsp;8-K
  filing is intended to simultaneously satisfy the filing obligation of the
  registrant under any of the following provisions:</font></p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Written communications pursuant to Rule&nbsp;425
  under the Securities Act (17 CFR 230.425)</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Soliciting material pursuant to Rule&nbsp;14a-12
  under the Exchange Act (17 CFR 240.14a-12)</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under
  the Exchange Act (17 CFR 240.14d-2(b))</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt .25in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under
  the Exchange Act (17 CFR 240.13e-4(c))</font></p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
  <p style="border:none;margin:0in 0in .0001pt .25in;padding:0in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105569\08-13647-1\task2918682\13647-1-ba.htm',USER='105569',CD='May  7 01:49 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div style="font-family:Times New Roman;">
  
  <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 13.5pt .0001pt 0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM&#160; 7.01&#160;
  REGULATION FD DISCLOSURE.</font></b></p>
  
  <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On the 5<sup>th</sup> day of May, 2008,
  Comfort Systems USA,&nbsp;Inc., a Delaware corporation (the &#147;Company&#148;), </font><font size="2" style="font-size:10.0pt;">a leading
  provider of commercial/industrial heating, ventilation and air conditioning
  services, posted to the &#147;Investor&#148;
  section of its Internet website (www.comfortsystemsusa.com) an investor
  presentation slideshow.&#160; The Company
  intends to use this presentation in making presentations to analysts, potential
  investors, and other interested parties.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information included in the investor
  presentation includes financial information determined by methods other than in
  accordance with accounting principles generally accepted in the United States
  of America (&#147;GAAP&#148;).&#160; The Company&#146;s
  management uses these non-GAAP measures in its analysis of the Company&#146;s
  performance.&#160; The Company believes that
  the presentation of certain non-GAAP measures provides useful supplemental
  information that is essential to a proper understanding of the operating
  results of the Company&#146;s core businesses.&#160;
  These non-GAAP disclosures should not be viewed as a substitute for
  operating results determined in accordance with GAAP, nor are they necessarily
  comparable to non-GAAP performance measures that may be presented by other
  companies.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information in this Form&nbsp;8-K being
  furnished under Item 7.01 shall not be deemed to be &#147;filed&#148; for the purposes of
  Section&nbsp;18 of the Securities and Exchange Act of 1934 (the &#147;Exchange Act&#148;),
  or otherwise subject to the liabilities of such section, nor shall such
  information be deemed incorporated by reference in any filing under the
  Securities Act of 1933 or the Exchange Act, except as shall be expressly set
  forth by specific reference in such a filing.&#160;
  The investor presentation contains</font><font size="2" style="font-size:10.0pt;"> forward-looking statements
  within the meaning of the Private Securities Litigation Reform Act of
  1995.&#160; These statements are based on the
  Company&#146;s expectations and involve risks and uncertainties that could cause the
  Company&#146;s actual results to differ materially from those set forth in the
  statements.&#160; These risks are discussed in
  the Company&#146;s filings with the Securities and Exchange Commission, including an
  extensive discussion of these risks in the Company&#146;s Annual Report on Form&nbsp;10-K
  for the year ended December&nbsp;31, 2007.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A
  copy of the presentation is furnished herewith as Exhibit&nbsp;99.1</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <h1 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item
  9.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Financial Statements
  and Exhibits</font></b></h1>
  
  <h1 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h1>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following Exhibits are included herein:</font></p><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p><p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exhibit&nbsp;99.1 Slideshow presentation dated May&nbsp;5, 2008.</font></p><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <h2 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-decoration:underline;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></u></b></h2>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the
  requirements of the Securities Exchange Act of 1934, the Registrant has duly
  caused this report to be signed on its behalf by the undersigned hereunto duly
  authorized.</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="54%" valign="top" style="padding:0in 0in 0in 0in;width:54.44%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.56%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">COMFORT SYSTEMS USA, INC.</font></p>
    </td>
   </tr>
   <tr>
    <td width="54%" valign="top" style="padding:0in 0in 0in 0in;width:54.44%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.56%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="54%" valign="top" style="padding:0in 0in 0in 0in;width:54.44%;">
    <h3 align="right" style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></h3>
    </td>
    <td width="45%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:45.56%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
    Trent T. McKenna</font></h3>
    </td>
   </tr>
   <tr>
    <td width="54%" valign="top" style="padding:0in 0in 0in 0in;width:54.44%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="45%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:45.56%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Trent T. McKenna</font></h3>
    </td>
   </tr>
   <tr>
    <td width="54%" valign="top" style="padding:0in 0in 0in 0in;width:54.44%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
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    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:auto;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and General Counsel</font></h3>
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    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:&nbsp;May&nbsp;6, 2008</font></p>
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    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.56%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT
  INDEX</font></u></b></p>
  
  <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
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    <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;<br>
    Number</font></b></p>
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    <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="85%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:85.54%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;Title or Description</font></b></p>
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    <td width="12%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:12.22%;"><p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.24%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></td>
    <td width="85%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:85.54%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></td>
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    <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.22%;"><p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p></td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.24%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p></td>
    <td width="85%" valign="top" style="padding:0in 0in 0in 0in;width:85.54%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Slideshow presentation dated May&nbsp;5, 2008.</font></p></td>
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
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metadata_filer: {"company-data": {"conformed-name": "COMFORT SYSTEMS USA INC", "cik": "0001035983", "assigned-sic": "1731", "irs-number": "760526487", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-13011", "film-number": "08807365"}, "business-address": {"street1": "777 POST OAK BOULEVARD", "street2": "SUITE 500", "city": "HOUSTON", "state": "TX", "zip": "77056", "phone": "7138309600"}, "mail-address": {"street1": "777 POST OAK BOULEVARD", "street2": "SUITE 500", "city": "HOUSTON", "state": "TX", "zip": "77056"}}
text: UNITED
  STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington,
  D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 OR 15(d) of The Securities
  Exchange Act of 1934
  Date of
  Report (Date of earliest event reported)
  May 5,
  2008
  Comfort Systems USA, Inc.
  (Exact name of registrant
  as specified in its charter)
  Delaware
  1-13011
  76-0526487
  (State or other jurisdiction
  (Commission
  (IRS Employer
  of incorporation)
  File Number)
  Identification No.)
  777 Post Oak Boulevard, Suite 500
  Houston, Texas
  77056
  (Address of principal executive offices)
  (Zip Code)
  Registrant's
    telephone number, including area code
  (713) 830-9600
  (Former name or former
  address, if changed since last report.)
  Check the appropriate box below if the Form 8-K
  filing is intended to simultaneously satisfy the filing obligation of the
  registrant under any of the following provisions:
  o
  Written communications pursuant to Rule 425
  under the Securities Act (17 CFR 230.425)
  o
  Soliciting material pursuant to Rule 14a-12
  under the Exchange Act (17 CFR 240.14a-12)
  o
  Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Exchange Act (17 CFR 240.14d-2(b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Exchange Act (17 CFR 240.13e-4(c))
  ITEM  7.01 
  REGULATION FD DISCLOSURE.
  On the 5
  th
  day of May, 2008,
  Comfort Systems USA, Inc., a Delaware corporation (the "Company"),
  a leading
  provider of commercial/industrial heating, ventilation and air conditioning
  services, posted to the "Investor"
  section of its Internet website (www.comfortsystemsusa.com) an investor
  presentation slideshow.  The Company
  intends to use this presentation in making presentations to analysts, potential
  investors, and other interested parties.
  The information included in the investor
  presentation includes financial information determined by methods other than in
  accordance with accounting principles generally accepted in the United States
  of America ("GAAP").  The Company's
  management uses these non-GAAP measures in its analysis of the Company's
  performance.  The Company believes that
  the presentation of certain non-GAAP measures provides useful supplemental
  information that is essential to a proper understanding of the operating
  results of the Company's core businesses. 
  These non-GAAP disclosures should not be viewed as a substitute for
  operating results determined in accordance with GAAP, nor are they necessarily
  comparable to non-GAAP performance measures that may be presented by other
  companies.
  The information in this Form 8-K being
  furnished under Item 7.01 shall not be deemed to be "filed" for the purposes of
  Section 18 of the Securities and Exchange Act of 1934 (the "Exchange Act"),
  or otherwise subject to the liabilities of such section, nor shall such
  information be deemed incorporated by reference in any filing under the
  Securities Act of 1933 or the Exchange Act, except as shall be expressly set
  forth by specific reference in such a filing. 
  The investor presentation contains
  forward-looking statements
  within the meaning of the Private Securities Litigation Reform Act of
  1995.  These statements are based on the
  Company's expectations and involve risks and uncertainties that could cause the
  Company's actual results to differ materially from those set forth in the
  statements.  These risks are discussed in
  the Company's filings with the Securities and Exchange Commission, including an
  extensive discussion of these risks in the Company's Annual Report on Form 10-K
  for the year ended December 31, 2007.
  A
  copy of the presentation is furnished herewith as Exhibit 99.1
  Item
  9.01               Financial Statements
  and Exhibits
  The following Exhibits are included herein:
  Exhibit 99.1 Slideshow presentation dated May 5, 2008.
  SIGNATURES
  Pursuant to the
  requirements of the Securities Exchange Act of 1934, the Registrant has duly
  caused this report to be signed on its behalf by the undersigned hereunto duly
  authorized.
  COMFORT SYSTEMS USA, INC.
  By:
  /s/
    Trent T. McKenna
  Trent T. McKenna
  Vice President and General Counsel
  Date: May 6, 2008
  2
  EXHIBIT
  INDEX
  Exhibit
  Number
  Exhibit Title or Description
  99.1
  Slideshow presentation dated May 5, 2008.
  3