Comfort Systems USA, Inc. (Comfort Systems) provides heating, ventilation and air conditioning (HVAC) installation, maintenance, repair and replacement services within the mechanical services industry. Comfort Systems operates primarily in the commercial, industrial and institutional HVAC markets, and perform most of its services within office buildings, retail centers, apartment complexes, manufacturing plants, and healthcare, education and government facilities. In addition, the Company provides specialized applications, such as building automation control systems, fire protection, process cooling, electronic monitoring and process piping. Certain locations also perform related activities, such as plumbing and electrical service. The Company has 42 operating units in 67 cities and 74 locations throughout the United States. In March 2008, the Company acquired Merit Mechanical, Inc. In August 2008, the Company acquired Delcard Associates, Inc., a full-service commercial HVAC company.