-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DJmVQoaBzDUmGUVSrjK8I3vJ7pImUmhJyv2Fp8+AENeUbiwPmq6I4EuEQOPt+SqI dhs6JGzXQCX8PkoDUR6DdA== 0000000000-06-010083.txt : 20060921 0000000000-06-010083.hdr.sgml : 20060921 20060228110036 ACCESSION NUMBER: 0000000000-06-010083 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060228 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: WATSCO INC CENTRAL INDEX KEY: 0000105016 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-HARDWARE & PLUMBING & HEATING EQUIPMENT & SUPPLIES [5070] IRS NUMBER: 590778222 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2665 S BAYSHORE DR STREET 2: STE 901 CITY: COCONUT GROVE STATE: FL ZIP: 33133 BUSINESS PHONE: 3058580828 MAIL ADDRESS: STREET 1: 2665 SOUTH BAYSHORE DR, STE 901 CITY: COCONUT GROVE STATE: FL ZIP: 33133 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-052728 LETTER 1 filename1.txt Mail Stop 7010 February 28, 2006 via U.S. mail and facsimile Ms. Ana Menendez Watsco, Inc. 2665 South Bayshore Drive, Suite 901 Coconut Grove, FL 33133 Re: Watsco, Inc. Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-5581 Dear Ms. Menendez: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768. Sincerely, John Cash Accounting Branch Chief Mr. J. Gordon Beittenmiller March 25, 2005 Page 2 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----