The Jackson, MI based company Heat Controller Inc. began manufacturing air conditioners and dehumidifiers under the brand name of Comfort-aire.  Eventually, Heat Controller Inc. would merge with MARS Equipment Division which is also headquartered in Jackson, MI.

Comfort-aire produces central air conditioners, gas furnaces, heat pumps, an oil furnace, air handlers, dehumidifiers and several air conditioner-heat pump combination systems. Comfort-aire also offers geothermal heating and cooling products. Comfort-aire offers a basic five-year warranty with additional extended plans available.