May 1, 2019 Ana Menendez Chief Financial Officer WATSCO INC 2665 South Bayshore Drive Suite 901 Miami, FL 33133 Re: WATSCO INC Form 8-K filed on February 14, 2019 Form 10-K for the fiscal year ended December 31, 2018 Filed on February 28, 2019 File No. 1-05581 Dear Ms. Menendez: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction