Comfort Products Distributing is a subsidiary of Watsco, one of the largest distributors of heating, ventilation, air conditioning and refrigeration products in the United States. Watsco operates from nearly 400 locations in more than 30 states and Puerto Rico, and the company serves approximately 38,000 contractor customers. Watsco subsidiaries include Homans Associates, Heat Incorporated, Comfort Products Distributing, NSI Supply, Heating & Cooling Supply, SPS Supply, East Coast Metal Distributors, Three States Supply Company, Prime Supply, Atlantic Service & Supply, Baker Distributing Company, Tradwinds Distributing Company, TSC Distributors, Coastline Distribution, Gemaire, Gemaire Distributors and Air Systems Distributors. Comfort Products is a distributor of heating and air conditioning equipment that specializes in Carrier, Bryant and Payne air conditioning equipment for residential and commercial applications. Comfort Products Distributing has a location in Omaha, Neb.