CA Comfort Systems USA Incorporated is a subsidiary of Comfort Systems USA. Comfort Systems USA is a leading provider of business solutions that address workplace comfort through its heating, ventilation and cooling services. Its service categories include mechanical design/build, service and maintenance, facility automation services and national accounts. The company s technical experts design, install and fine-tune heating, ventilation and air conditioning systems for downtown high-rises, hospitals, universities and national hotels. Its products are also behind the scenes at factories and industrial plants that produce everything from potato chips to computer chips. The company has nearly 60 locations in more than 50 cities throughout the United States, including its CA Comfort Systems USA Incorporated location in San Diego.