(1) Dismissal of Previous Independent Registered Public Accounting Firm

(i) On June 23, 2009, Watsco, Inc. (the "Company") dismissed Grant Thornton LLP ("Grant Thornton") as its independent registered public accounting firm.

(ii) Grant Thornton's reports on the Company's consolidated financial statements for the fiscal years ended December 31, 2008 and December 31, 2007 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

(iii) The decision to dismiss Grant Thornton was made and approved by the Audit Committee of the Company's Board of Directors ("Audit Committee").

(iv) During the fiscal year ended December 31, 2007, the fiscal year ended December 31, 2008 and the subsequent interim period from January 1, 2009 through June 23, 2009, there were no disagreements with Grant Thornton on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference to the subject matter of the disagreement in its report on the Company's consolidated financial statements.

(v) During the Company's two most recent fiscal years and the subsequent interim period from January 1, 2009 through June 23, 2009, there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

(2) Engagement of New Independent Registered Public Accounting Firm

On June 22, 2009, the Audit Committee authorized the engagement of KPMG LLP ("KPMG") as the independent registered public accounting firm to audit the Company's consolidated financial statements for the year ending December 31, 2009, effective June 23, 2009.

During the two most recent fiscal years and the subsequent interim period from January 1, 2009 through June 23, 2009, neither the Company nor anyone acting on the Company's behalf consulted KPMG regarding any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.

(3) The Company has provided Grant Thornton with a copy of the foregoing disclosures prior to the date of the filing of this report and has requested Grant Thornton to furnish the Company with a letter addressed to the Securities and Exchange Commission ("Commission") stating whether it agrees with the above statements. A copy of Grant Thornton's letter to the Commission, dated June 26, 2009, is filed as Exhibit 16 hereto.

(d) Exhibits

Exhibit No.       Description
16                Letter of Grant Thornton LLP, dated June 26, 2009, regarding
                  change in certifying accountant