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  <p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
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  <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;">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 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;">Date of Report (Date of earliest
  event reported)&nbsp;&nbsp;&nbsp;&nbsp;<b>May&nbsp;1,
  2008</b></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;">&nbsp;</font></p>
  
  <p align="center" style="color:black;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="5" color="black" face="Times New Roman" style="color:windowtext;font-size:18.0pt;font-weight:bold;">Comfort Systems USA,&nbsp;Inc.</font></b></p>
  
  <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;">(Exact name of registrant as specified in its charter)</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
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    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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>
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    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <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:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <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:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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>
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   <tr>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <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:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <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:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
    <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>
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  <p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <p style="color:black;margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="49%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <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;">77056</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <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="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
    <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:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="49%" valign="top" style="padding:0in .7pt 0in .7pt;width:49.0%;">
    <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>
  </table>
  
  </div>
  
  <p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&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;">&nbsp;</font></p>
  
  <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;">Registrant&#146;s telephone number,
  including area code&nbsp;&nbsp;&nbsp;<b>(713) 830-9600</b></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;">&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;">&nbsp;</font></p>
  
  <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;">(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;">&nbsp;&nbsp;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;">&nbsp;&nbsp;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;">&nbsp;&nbsp;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;">&nbsp;&nbsp;Pre-commencement communications pursuant
  to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17 CFR 240.13e-4(c))</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>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;"><p style="border:none;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></div>
  
  <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;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
  </font></p></div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\sshah\08-13205-1\task2910570\13205-1-ba.htm',USER='sshah',CD='May  1 16:45 2008' -->
  
  
  
  <br clear="all" style="page-break-before:always;">
  <div><p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM 2.02&#160; Results of Operations and Financial Condition</font></b></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;">Attached and incorporated herein by reference as Exhibit&nbsp;99.1 is a copy of a press release of Comfort Systems USA,&nbsp;Inc. (the &#147;Company&#148;) dated May&nbsp;1, 2008 reporting the Company&#146;s financial results for the first quarter of 2008.</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;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM 8.01 &#160;Other Events</font></b></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;">Attached and incorporated herein by reference as Exhibit&nbsp;99.2 is a copy of a press release of the Company dated May&nbsp;1, 2008 reporting the Company&#146;s declaration of a quarterly dividend on the Company&#146;s common stock to shareholders of record as of the close of business on the record date, May&nbsp;30, 2008.</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;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM 9.01 &#160;Financial Statements and Exhibits</font></b></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 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 Press Release of Comfort Systems USA,&nbsp;Inc. dated May&nbsp;1, 2008 reporting the Company&#146;s financial results for the first quarter of 2008.</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;99.2 Press Release of Comfort Systems USA,&nbsp;Inc. dated May&nbsp;1, 2008 reporting the Company&#146;s declaration of a quarterly dividend on the Company&#146;s common stock to shareholders of record as of the close of business on the record date, May&nbsp;30, 2008.</font></p><p style="margin:0in 0in .0001pt;"><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;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></u></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>
  
  <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="left" style="margin:0in 0in .0001pt;text-align:left;"><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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <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="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="44%" colspan="6" valign="top" style="padding:0in .7pt 0in .7pt;width:44.38%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <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="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="44%" colspan="6" valign="top" style="padding:0in .7pt 0in .7pt;width:44.38%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <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="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="8%" valign="top" style="padding:0in .7pt 0in .7pt;width:8.36%;">
    <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="20%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:20.06%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></h3>
    </td>
    <td width="38%" colspan="5" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:38.72%;">
    <h3 align="center" style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Trent T. McKenna</font></h3>
    </td>
    <td width="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.66%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
   </tr>
   <tr>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
    <td width="38%" colspan="5" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:38.72%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Trent T. McKenna,</font></h3>
    </td>
    <td width="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.66%;">
    <h3 style="font-weight:normal;margin:0in 13.5pt .0001pt 0in;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></h3>
    </td>
   </tr>
   <tr>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <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="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="44%" colspan="6" valign="top" style="padding:0in .7pt 0in .7pt;width:44.38%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and General Counsel</font></p>
    </td>
   </tr>
   <tr>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <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="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <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="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="8%" valign="top" style="padding:0in .7pt 0in .7pt;width:8.36%;">
    <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="20%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:20.06%;">
    <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>
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    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.78%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:</font></p>
    </td>
    <td width="42%" valign="top" style="padding:0in .7pt 0in .7pt;width:42.12%;">
    <p style="margin:0in 13.5pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">May&nbsp;2, 2008</font></p>
    </td>
    <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.32%;">
    <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="8%" valign="top" style="padding:0in .7pt 0in .7pt;width:8.36%;">
    <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="20%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:20.06%;">
    <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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    <td width="51" style="border:none;"></td>
    <td width="315" style="border:none;"></td>
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    <td width="63" style="border:none;"></td>
    <td width="108" style="border:none;"></td>
    <td width="42" style="border:none;"></td>
   </tr>
  </table>
  
  <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>
  
  <div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\Vmeane\08-13205-1\task2909764\13205-1-bc.htm',USER='vmeane',CD='May  1 11:59 2008' -->
  
  
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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>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="7%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:7.88%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;<br>
    Number</font></b></p>
    </td>
    <td width="6%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:6.32%;">
    <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 .7pt 0in .7pt;width:85.8%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;"><br>
    Description</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="7%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:7.88%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p></td>
    <td width="6%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:6.32%;"><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="border:none;padding:0in .7pt 0in .7pt;width:85.8%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release of Comfort Systems USA,&nbsp;Inc. dated May&nbsp;1, 2008 reporting the Company&#146;s financial results for the first quarter of 2008.</font></p></td>
   </tr>
   <tr>
    <td width="7%" valign="top" style="padding:0in .7pt 0in .7pt;width:7.88%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></td>
    <td width="6%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:6.32%;"><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="padding:0in .7pt 0in .7pt;width:85.8%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p></td>
   </tr>
   <tr>
    <td width="7%" valign="top" style="padding:0in .7pt 0in .7pt;width:7.88%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p></td>
    <td width="6%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:6.32%;"><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 .7pt 0in .7pt;width:85.8%;"><p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release of Comfort Systems USA, Inc dated May&nbsp;1, 2008 reporting the Company&#146;s declaration of a quarterly dividend on the Company&#146;s common stock to shareholders of record as of the close of business on the record date, May&nbsp;30, 2008.</font></p></td>
   </tr>
  </table>
  
  <p style="margin:0in 13.5pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p><p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p><p style="margin:0in 0in .0001pt;"><font size="2" face="Courier" style="font-size:10.0pt;">
  
  <hr size="3" width="100%" noshade color="#010101" align="left">
  
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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": "08800249"}, "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 1,
  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 2.02  Results of Operations and Financial Condition
  Attached and incorporated herein by reference as Exhibit 99.1 is a copy of a press release of Comfort Systems USA, Inc. (the "Company") dated May 1, 2008 reporting the Company's financial results for the first quarter of 2008.
  ITEM 8.01  Other Events
  Attached and incorporated herein by reference as Exhibit 99.2 is a copy of a press release of the Company dated May 1, 2008 reporting the Company's declaration of a quarterly dividend on the Company's common stock to shareholders of record as of the close of business on the record date, May 30, 2008.
  ITEM 9.01  Financial Statements and Exhibits
  The following Exhibits are included herein:
  Exhibit 99.1 Press Release of Comfort Systems USA, Inc. dated May 1, 2008 reporting the Company's financial results for the first quarter of 2008.
  Exhibit 99.2 Press Release of Comfort Systems USA, Inc. dated May 1, 2008 reporting the Company's declaration of a quarterly dividend on the Company's common stock to shareholders of record as of the close of business on the record date, May 30, 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 2, 2008
  2
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  99.1
  Press Release of Comfort Systems USA, Inc. dated May 1, 2008 reporting the Company's financial results for the first quarter of 2008.
  99.2
  Press Release of Comfort Systems USA, Inc dated May 1, 2008 reporting the Company's declaration of a quarterly dividend on the Company's common stock to shareholders of record as of the close of business on the record date, May 30, 2008.
  3