Comfort Systems USA, Inc. engages in the provision of mechanical and electrical contracting services. The company is headquartered in Houston, Texas and currently employs 14,100 full-time employees. The firm operates through two segments: mechanical and electrical. The Company’s mechanical segment principally includes heating, ventilation and air conditioning (HVAC), plumbing, piping and controls, as well as off-site construction, monitoring and fire protection. This segment also installs connecting and distribution elements, such as piping and ducting. The Company’s electrical segment includes installation and servicing of electrical systems. The firm builds, installs, maintains, repairs and replaces mechanical, electrical and plumbing (MEP) systems throughout its approximately 42 operating units with 169 locations in 128 cities throughout the United States. The firm operates primarily in the commercial, industrial and institutional MEP markets and perform its services in industrial, healthcare, education, office, technology, retail and government facilities.