EMEEmcor

Please ensure that in future filings you clearly describe the Matrix, and the manner in which the financial measurements that you use to determine payouts under the Matrix are weighted. If each of the financial measures that you use has a target or maximum level of performance, please disclose these levels of performance.

Rest of the question

Please also describe the elements of individual performance or contribution taken into account in compensating individual executives for their performance. Please refer to Item 402(b)(2)(vi) and Item 402(b)(2)(vii) of Regulation S-K.

Commencing with the Company’s Definitive Proxy Statement on Schedule 14A to be filed in 2017 (the “2017 Proxy Statement”), the Company will include a clear description of the Matrix and the financial measurements used to determine payouts under the Matrix and will include the applicable minimum (zero), target and maximum possible payouts based upon the applicable financial measures in such Matrix.

Rest of the answer

In addition, as noted in the Staff’s comments, the Company will include in the 2017 Proxy Statement a description of the elements of individual performance or contribution taken into account in compensating individual named executive officers for their performance.

EMCOR Group, Inc. acknowledges that:

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The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further questions, please contact the undersigned at (203) 849-7834.

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