United States securities and exchange commission logo August 29, 2022 Ana Mendendez Chief Financial Officer Watsco, Inc. 2665 South Bayshore Drive, Suite 901 Miami, Florida 33133 Re: WATSCO INC Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 File No. 1-05581 Dear Ms. Mendendez: We have completed our review of your filings. 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 Trade & Services