EXHIBIT 21.1 LIST OF SUBSIDIARIES OF COMFORT SYSTEMS USA, INC. ENTITY STATE OF NUMBER NAME OF ENTITY ORGANIZATION - ------ -------------- ------------ 1. Aaron Mechanical, Inc. Michigan 2. ACI Mechanical, Inc. Delaware 3. A.C.I. Mechanical USA, Inc. Delaware 4. Accurate Air Systems, L.P. Texas 5. Accu-Temp GP, Inc. Delaware 6. Accu-Temp LP, Inc. Delaware 7. Accu-Temp, LLC Indiana 8. Adams Mechanical Services, Inc. Texas 9. Air Power Systems, Inc. Delaware 10. Air Solutions USA, Inc. Delaware 11. All Temp Services, Inc. Florida 12. American Refrigeration Contractors, Inc. Delaware 13. Armani Plumbing & Mechanical, Inc. New York 14. Atlas-Accurate Holdings, L.L.C. Delaware 15. Atlas Air Conditioning Company, L.P. Texas 16. Batchelor's Mechanical Contractors, Inc. Alabama 17. BCM Controls Corporation Massachusetts 18. Bessette Plumbing & Heating, Inc. Connecticut 19. CEL, Inc. (Casey Electric) Delaware 20. Central Mechanical Construction Co., Inc. Delaware 21. Central Mechanical, Inc. Delaware 22. Climate Control, Inc. Delaware 23. Comfort Systems USA G.P., Inc. Delaware 24. Comfort Systems USA (Texas), L.P. Texas 25. Contract Service, Inc. [C.S.I./Bonneville] Utah 26. CS44 Acquisition Corp. [Edmonds/Service Refrigeration] Delaware 27. Design Mechanical Incorporated Delaware 28. Eastern Heating & Cooling, Inc. New York 29. Eastern Refrigeration Co., Inc. New York 30. EDS, Inc. [Energy Development Services] Minnesota 31. E.L. Pruitt Company Delaware 32. ESS Engineering, Inc. Delaware 33. F&G Mechanical Corporation Delaware 34. FIX Reinsurance Corporation Vermont 35. Fred Hayes Mechanical Contractors, Inc. Delaware 36. Freeway Heating & Air Conditioning, Inc. Utah 37. GMS Air Conditioning, Inc. Delaware 38. Gotham Air Conditioning Service, Inc. Delaware 39. Gulfside Mechanical, Inc. Delaware 40. H & H Plumbing & Heating, Inc. Delaware 41. H & M Mechanical, Inc. Delaware Page 1 of 3 ENTITY STATE OF NUMBER NAME OF ENTITY ORGANIZATION - ------ -------------- ------------ 42. Harris General & Mechanical Contractors, Inc. Delaware 43. Helm Corporation Colorado 44. Helm Corporation San Diego California 45. Hess Mechanical Corporation Delaware 46. Hillcrest Sheet Metal, Inc. Delaware 47. Industrial Cooling Inc. Delaware 48. J & J Mechanical, Inc. Kentucky 49. James Air Conditioning Enterprise Inc. Puerto Rico 50. Kilgust Mechanical, Inc. Delaware 51. Kuempel Service, Inc. Ohio 52. Lawrence Service, Inc. Tennessee 53. Lower Bucks Cooling and Heating Corporation Pennsylvania 54. Lowrie Electric Company, Inc. Tennessee 55. Mandell Mechanical Corporation New York 56. Martin Heating, Inc. Delaware 57. Maximum Refrigeration & Air Conditioning Corp. Delaware 58. Meadowlands Fire Protection Corp. New Jersey 59. Mechanical Service Group, Inc. [Page] Delaware 60. MJ Mechanical Services, Inc. Delaware 61. N.J.M. Service Co., Inc. New Jersey 62. Nogle & Black Mechanical, Inc. Delaware 63. North American Mechanical, Inc. Delaware 64. North Jersey Mechanical Contractors, Inc. New Jersey 65. OK Sheet Metal and Air Conditioning, Inc. Delaware 66. Quality Air Heating & Cooling, Inc. Michigan 67. Radney Plumbing, Inc. Delaware 68. River City Mechanical, Inc. Michigan 69. River City Mechanical, Incorporated Delaware 70. Ross & Associates, Inc. Delaware 71. S&K Air Conditioning Co., Inc. Georgia 72. S. I. Goldman Company, Inc. Delaware 73. S.M. Lawrence Company, Inc. Tennessee 74. Salmon & Alder, Inc. Utah 75. Salmon & Alder, LLC Utah 76. Seasonair, Inc. Maryland 77. Shambaugh & Son, Inc. Indiana 78. Sheren Plumbing & Heating, Inc. Delaware 79. Southern Bluegrass Mechanical, Inc. Delaware 80. Standard Heating & Air Conditioning Company Alabama 81. Superior Heating and Sheet Metal Company Delaware 82. Target Construction, Inc. Delaware 83. Tech Heating and Air Conditioning, Inc. Ohio Page 2 of 3 ENTITY STATE OF NUMBER NAME OF ENTITY ORGANIZATION - ------ -------------- ------------ 84. Tech Mechanical Inc. Ohio 85. Temp-Right Service, Inc. Delaware 86. Temprite Air Conditioning and Refrigeration, Inc. Delaware 87. The Capital Refrigeration Company Delaware 88. The Fagan Company Kansas 89. The Harvey Robbin Company Delaware 90. Tri-City Mechanical, Inc. Arizona 91. Troost Service Co. Michigan 92. United Environmental Services, Inc. Delaware 93. Walker-J-Walker, Inc. Tennessee 94. Weather Engineering, Inc. Delaware 95. Western Building Services, Inc. Colorado 96. Woodcock & Associates, Inc. New York Page 3 of 3