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,
                                                            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.


                     Division of Corporation Finance

                     Office of Trade & Services