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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D. C. 20549**

**FORM        10-K/A 2**

**For      Annual Reports Pursuant to Section 13 or 15(d)**

**of      the Securities Exchange Act of 1934**

**For      the Fiscal Year Ended February 28, 2007**

**Commission      File Number 0-12490**

**ACR      GROUP, INC.**

**(Exact      name of registrant as specified in its Charter)**

| **Texas**                                                                                                     | **74-2008473**                                                                      |
|---------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------|
| **(State                  or other jurisdiction of****incorporation                  or organization)**  | **(I.R.S.                  Employer****Identification                  No.)**  |

| **3200                  Wilcrest Drive, Suite 440, Houston, Texas** | **77042**                       |
|---------------------------------------------------------------------|---------------------------------|
| **(Address                  of principal executive offices)**       | **(Zip                  Code)** |

**Registrant’s      telephone number, including area code: (713) 780-8532**

| **Title                    of Each Class**                    | **Name                    of Each Exchange on which Registered**  |
|---------------------------------------------------------------|-------------------------------------------------------------------|
| **Common                    Stock, par value $.01 per share** | **American                    Stock                    Exchange** |

**Securities      registered pursuant to Section 12(g) of the Act: None**

**EXPLANATORY          NOTE**

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**TABLE        OF CONTENTS**

|              |                                                                                                                                     | **Page**   |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------|----------------------|
| **PART III** |                                                                                                                                     |                 |
| Item 10.     | Directors                      and Executive Officers of the                      Registrant                                             | 39                   |
| Item 11.     | Executive                      Compensation                                                                                              | 42                   |
| Item 12.     | Security                      Ownership of Certain Beneficial Owners and Management                      and Related Stockholder Matters | 51                   |
| Item 13.     | Certain                      Relationships and Related                      Transactions                                                 | 54                   |
| Item 14.     | Principal                      Accountant Fees and Services                                                                              | 54                   |

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**PART          III **

**Item            10. Directors, Named Executive Officers and Corporate            Governance**

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***Meetings            and Committees of the Board***

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*www.acrgroup.com*

*,*
*www.acrgroup.com*

*,*
*www.acrgroup.com*

***Section 16(a) Beneficial            Ownership Reporting Compliance***

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***Code            of Ethics and Business Conduct***

*www.acrgroup.com*

| ** Item                      11.** | **Executive                      Compensation** |
|-----------------------------------------|-------------------------------------------------|

***Compensation            Discussion and Analysis***

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***Base            Salary***

***Cash            Bonuses***

***Equity            Compensation***

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***Perquisites***

***Other            Benefits***

***Employment            Agreements; Potential Payments Upon Termination of Employment and            Change-in-Control***

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***162(m)            Tax Deductibility***

**Compensation            Committee Interlocks and Insider Participation**

**Report            of the Compensation Committee**

**Summary            Compensation Table**

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| **Name                          and Principal Position**    |   | **Year** |   | **Salary ($)** |    | **Bonus ($)** |   | **Restricted Stock****Awards ($)** |   | **All                          Other ****Compensation ($)** |    | **Total ($)** |   |
|-------------------------------------------------------------|--------|----------|--------|---------------------|---------|--------------------|--------|----------------------------------------------|--------|-----------------------------------------------------------------------|---------|--------------------|--------|
| **Alex                          Trevino, Jr.**              |   |     |   |                |    |               |   |                                         |   |                                                                  |    |               |   |
| Chairman                          of the Board, President   |   | 2007     |   |                | 400,000 |               |   | 214,224                                      |   |                                                                  | – |               |   | 22,673 |   |   | 636,897 |   |
| and                          Chief Executive Officer        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| ACR                          Group, Inc.                    |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
|                                                        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| **Anthony                          R. Maresca**             |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| Senior                          Vice President, Treasurer   |   | 2007     |   |                | 250,000 |               |   | 214,224                                      |   |                                                                  | – |               |   | 14,014 |   |   | 478,238 |   |
| and                          Chief Financial Officer        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| ACR                          Group, Inc.                    |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
|                                                        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| **A.                          Stephen Trevino**             |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| Senior                          Vice President, Secretary   |   | 2007     |   |                | 250,000 |               |   | 214,224                                      |   |                                                                  | – |               |   | 12,455 |   |   | 476,679 |   |
| and                          General Counsel                |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| ACR                          Group, Inc.                    |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
|                                                        |   |     |   |                |    |               |   |                                         |   |                                                                  |    |               |   |   |   |   |   |   |   |
| **Michael                          F. Knoop**               |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| President,                          Florida Cooling Supply, |   | 2007     |   |                | 150,000 |               |   | 180,294                                      |   |                                                                  | 117,000 |               |   | 6,283 |   |   | 453,577 |   |
| Inc.                                                        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
|                                                        |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| **Ronnie                          G. Floyd**                |   |     |        |                |    |                    |   |                                         |        |                                                                  |    |                    |   |   |  |   |   |  |   |
| President,                          Total Supply, Inc.      |   | 2007     |   |                | 125,000 |               |   | 79,698                                       |   |                                                                  | 117,000 |               |   | 6,733 |   |   | 328,431 |   |

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| **FISCAL                        YEAR 2007 ALL OTHER COMPENSATION                        TABLE1**                                                                                        |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Name**                                                                                                                                                                                |   | **Year** |   | **Perquisites                        and Other Personal Benefits ($)** |   |   | **Insurance                        Premiums ($)** |   |   | **Company                        Contributions to Retirement and 401(k) Plans                        ($)** |   |   | **Change                        in Control Payments / Accruals ($)** |   |   | **Total ($)** |   |
| **Alex                        Trevino, Jr.**                                                                                                                                            |   | 2007 |   |   | 5,043 |   |   |   | 11,030 |   |   |   | 6,600 |   |   |   | – |   |   |   | 22,673 |   |
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Anthony                        R. Maresca**                                                                                                                                           |   | 2007 |   |   | 7,414 |   |   |   | – |   |   |   | 6,600 |   |   |   | – |   |   |   | 14,014 |   |
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **A.                        Stephen Trevino**                                                                                                                                           |   | 2007 |   |   | 8,705 |   |   |   | – |   |   |   | 3,750 |   |   |   | – |   |   |   | 12,455 |   |
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Michael                        F. Knoop**                                                                                                                                             |   | 2007 |   |   | – |   |   |   | – |   |   |   | 6,283 |   |   |   | – |   |   |   | 6,283 |   |
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Ronnie                        G. Floyd**                                                                                                                                              |   | 2007 |   |   | 2,083 |   |   |   | – |   |   |   | 4,650 |   |   |   | – |   |   |   | 6,733 |   |
|                                                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (1)                        The Company did not pay for any tax reimbursements or accrue                        or pay for                        any severance payments in fiscal 2007. |   |

| **FISCAL                        YEAR 2007 POTENTIAL PAYMENTS UPON TERMINATION OR CHANGE IN                        CONTROL                        TABLE3** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |
|------------------------------------------------|--------|-------------|--------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------|---------|
| **Name**                                       |   | **Benefit** |                                                   | **Before Change in                        Control Termination w/o Cause or for Good Reason                        ($)** |   | **After Change in                        Control Termination w/o Cause or for Good Reason                        ($)** |   | **Change in                        Control ($)** |    |
| **Alex                        Trevino, Jr.1**  |   |        | Termination                                            |                                                                                                                                   |   | 800,000                                                                                                                                         |   |                                                  | 800,000 |   |   | – |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |
| **Anthony                        R. Maresca2** |   |        | Termination                        / Change in Control |                                                                                                                                   |   | 754,000                                                                                                                                         |   |                                                  | 754,000 |   |   | 754,000 |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |
| **A.                        Stephen Trevino2** |   |        | Termination                        / Change in Control |                                                                                                                                   |   | 754,000                                                                                                                                         |   |                                                  | 754,000 |   |   | 754,000 |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |
| **Michael                        F. Knoop**    |   |        | None                                                   |                                                                                                                                   |   | –                                                                                                                                         |   |                                                  | – |   |   | – |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |
| **Ronnie                        G. Floyd**     |   |        | None                                                   |                                                                                                                                   |   | –                                                                                                                                         |   |                                                  | – |   |   | – |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |
|                                           |   |        |                                                   |                                                                                                                                   |   |                                                                                                                                            |   |                                                  |    |   |   |   |   |

| (1)                        Upon termination the Company is obligated to pay 2.0 times                        the current                        base salary.                                                                                                                                                                                                                                                                                                                                                                          |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| (2)                        Upon a change in conrol the Company is obligated to pay 2.9                        times the sum                        of the base salary plus medical insurance for the prior twelve                        months.                        Additionally, the named officers would receive the amount                        of bonus earned,                        if any, through the termination or change in control date                        for the current                        fiscal year. |   |

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***Option            Grants in Last Fiscal Year***

***Aggregated            Option Values***

**GRANTS            OF PLAN-BASED AWARDS**

| **Name**                                                                                                                                                                                                                                                                                                                                                                                                                                                            | **Grant****Date** | **Approval****Date** |   | **(#)                        of Restricted Shares** |   |   | **Exercise or****Base                        Price****of                        Restricted Stock****Awards****($ / Sh)** |   |   | **Grant****Date                        Fair Value of Restricted Stock Award****($)                        (2)** |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------|----------------------|--------|-----------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------------|--------|
| **Alex                        Trevino, Jr.**                                                                                                                                                                                                                                                                                                                                                                                                                        | –           | –              |   | –                                             |   |   | –                                                                                                                                 |   |   | –                                                                                                         |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                |              |                 |   |                                                |   |   |                                                                                                                                    |   |   |                                                                                                            |   |
| **Anthony                        R. Maresca**                                                                                                                                                                                                                                                                                                                                                                                                                       | –           | –              |   | –                                             |   |   | –                                                                                                                                 |   |   | –                                                                                                         |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                |              |                 |   |                                                |   |   |                                                                                                                                    |   |   |                                                                                                            |   |
| **A.                        Stephen Trevino**                                                                                                                                                                                                                                                                                                                                                                                                                       | –           | –              |   | –                                             |   |   | –                                                                                                                                 |   |   | –                                                                                                         |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                |              |                 |   |                                                |   |   |                                                                                                                                    |   |   |                                                                                                            |   |
| **Micahel                        F. Knoop 1**                                                                                                                                                                                                                                                                                                                                                                                                                       | 4/15/2006         | 4/13/2006            |   | 30,000                                              |   |   |                                                                                                                                    | 3.90   |   |                                                                                                            |   | 117,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                |              |                 |   |                                                |   |   |                                                                                                                                    |   |   |                                                                                                            |   |   |   |   |
| **Ronnie                        G. Floyd 1**                                                                                                                                                                                                                                                                                                                                                                                                                   | 4/15/2006         | 4/13/2006            |   | 30,000                                              |   |   |                                                                                                                                    | 3.90   |   |                                                                                                            |   | 117,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                |              |                 |   |                                                |   |   |                                                                                                                                    |   |   |                                                                                                            |   |   |   |   |
| (1) Consists                        of restricted stock that vest ratably over a 5-year period,                        beginning on                        the first anniversary of the date of grant. Vesting is contingent on                        continued employment.                                                                                                                                                                              |              |
| (2) Amounts                        reflect the dollar amount recognized by the Company for financial                        statement reporting purposes in accordance with Statement                        of Financial                        Accounting Standards No. 123(R), or SFAS 123(R), for all                        outstanding                        awards received by each Named Executive Officer during fiscal                        2007. |              |

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| **FISCAL                        YEAR 2007 OUTSTANDING EQUITY AWARDS AT FISCAL                        YEAR-END** |   |
|-----------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                            |   |   |   |   |   |   |
|                                                                                                            |   | **Stock                        Awards** |   |
| **Name**                                                                                                        |   | **Number of                        Shares or Units of Stock That Have Not Vested                        (#)** |   |   | **Market                        Value of Shares or Units of Stock That Have Not Vested                        ($)** |   |
| **Alex                        Trevino, Jr.**                                                                    |   |   | – |   |   | – |   |
|                                                                                                            |   |   |   |   |   |   |   |
| **Anthony                        R. Maresca**                                                                   |   |   | 333,334 |   |   |   | 1,536,670 |   |
|                                                                                                            |   |   |   |   |   |   |   |   |
| **A.                        Stephen Trevino**                                                                   |   |   | 333,334 |   |   |   | 1,536,670 |   |
|                                                                                                            |   |   |   |   |   |   |   |   |
| **Michael                        F. Knoop 1**                                                                   |   |   | 30,000 |   |   |   | 138,300 |   |
|                                                                                                            |   |   |   |   |   |   |   |   |
| **Ronnie                        G. Floyd 1**                                                                    |   |   | 30,000 |   |   |   | 138,300 |   |

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| **FISCAL                        YEAR 2007 STOCK VESTED TABLE** |   |
|----------------------------------------------------------------|--------|
|                                                           |   |   |   |   |   |   |
|                                                           |   | **Stock                        Awards** |   |
| **Name**                                                       |   | **Number of Shares                        Acquired on Vesting (#)** |   |   | **Value Realized                        on Vesting ($)** |   |
| **Alex                        Trevino, Jr.**                   |   |   | – |   |   |   | – |   |
|                                                           |   |   |   |   |   |   |   |   |
| **Anthony                        R. Maresca**                  |   |   | 83,333 |   |   |   | 296,665 |   |
|                                                           |   |   |   |   |   |   |   |   |
| **A.                        Stephen Trevino**                  |   |   | 83,333 |   |   |   | 296,665 |   |
|                                                           |   |   |   |   |   |   |   |   |
| **Michael                        F. Knoop**                    |   |   | – |   |   |   | – |   |
|                                                           |   |   |   |   |   |   |   |   |
| **Ronnie                        G. Floyd**                     |   |   | – |   |   |   | – |   |

**Directors’            Remuneration and Stock Grants**

**Directors’            Remuneration for Fiscal 2007**

| **Name**                                      |   | **Fees Earned or                        Paid in Cash ($)** |   |   | **Total                        ($)** |   |
|-----------------------------------------------|--------|--------------------------------------------------------------------------------|--------|--------|--------------------------------------|--------|
| **Alan                        D. Feinsilver** |   |                                                                           | 24,000 |   |                                 |   | 24,000 |   |
|                                          |   |                                                                           |   |   |                                 |   |   |   |
| **Roland                        H. St. Cyr**  |   |                                                                           | 24,000 |   |                                 |   | 24,000 |   |
|                                          |   |                                                                           |   |   |                                 |   |   |   |
| **Thomas                        J. Reno**     |   |                                                                           | 24,000 |   |                                 |   | 24,000 |   |
|                                          |   |                                                                           |   |   |                                 |   |   |   |
| **Marshall                        G. Webb**   |   |                                                                           | 24,000 |   |                                 |   | 24,000 |   |
|                                          |   |                                                                           |   |   |                                 |   |   |   |
| **Jo.                        E. Shaw**        |   |                                                                           | 24,000 |   |                                 |   | 24,000 |   |

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**Item            12.           Security            Ownership of Certain Beneficial Owners and Management and Related Stockholder            Matters**

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| Name                        and Address of Beneficial Owner                                                                                      |   | Amount                        Of BeneficialOwnership (1)                  |   | Percent                        of Class |
|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------|--------|-----------------------------------------|
| DST                        Investments1100                        Uptown Park Blvd., No. 72Houston,                        Texas 77056           |   | 1,268,394                                                                 |   | 10.5%                                   |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Alan                        D. Feinsilver (2)4400                        Post Oak Parkway, Suite 2250Houston,                        Texas 77027 |   |   196,684                                                       |   | 1.6%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Anthony                        R. Maresca (3)3200                        Wilcrest Drive, Suite 440Houston,                        Texas 77042    |   |   768,566                                                       |   | 6.4%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Thomas                        J. Reno (4)2010                        RoanwoodHouston,                        Texas 77090                         |   |    25,000                                                  |   | 0.2%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Jo                        E. Shaw, Jr.9                        High Ridge RoadSanta                        Fe, New Mexico 87506                  |   |           -             |   | 0.0%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Roland                        H. St. Cyr (5)3151                        Lake Island Dr.Montgomery,                        Texas 77356            |   |    51,000                                                  |   | 0.4%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| A.                        Stephen Trevino (6)3200                        Wilcrest Drive, Suite 440Houston,                        Texas 77042    |   | 1,749,800                                                                 |   | 14.5%                                   |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Alex                        Trevino, Jr. (7)3200                        Wilcrest Drive, Suite 440Houston,                        Texas 77042     |   | 1,874,847                                                                 |   | 15.5%                                   |
|                                                                                                                                             |   |                                                                      |   |                                    |
| Marshall                        G. Webb6110                        Inwood DriveHouston,                        Texas 77057                       |   |             - |   | 0.0%                                    |
|                                                                                                                                             |   |                                                                      |   |                                    |
| All                        Directors and Executive Officersas                        a group (8 persons) (8)                                     |   | 3,397,503                                                                 |   | 28.2%                                   |

| (1) | For                      each beneficial owner, the number of shares outstanding and                      their                      percentage of stock ownership includes the number of common                      and all common                      equivalent shares (including options exercisable within 60                      days) owned by                      such individual at May 31, 2007. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes                      104,684 shares owned by a family limited partnership in which                      Mr.                      Feinsilver is the general partner,  25,000 shares owned by a                      trust of which Mr. Feinsilver is the trustee, and 10,500 restricted                      shares                      which are subject to vesting requirements set forth in an agreement                      with                      the Company dated March 1,                      2004. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| (3) | Includes                      250,001 restricted shares which are subject to vesting requirements                      set                      forth in an employment agreement with the Company dated March                      1,                      2004. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Includes                      18,750 restricted shares which are subject to vesting requirements                      set                      forth in an agreement with the Company dated October 26,                      2005. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Includes                      10,500 restricted shares which are subject to vesting requirements                      set                      forth in an agreement with the Company dated March 1,                      2004. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Includes                      1,268,394 shares owned by DST Investments, a partnership in                      which Mr. A.S.                      Trevino, his mother and his sister are partners, and 11,259                      shares owned                      by the wife and children of Mr. A.S. Trevino.  The beneficial                      ownership of all of such shares is disclaimed by Mr. A.S.                      Trevino.  Includes 250,001 restricted shares which are subject                      to vesting requirements set forth in an employment agreement                      with the                      Company dated March 1, 2004. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Includes                      1,268,394 shares owned by DST Investments, a partnership whose                      partners                      are Henrietta Trevino, wife of Mr. A. Trevino, and his two                      adult children,                      and 2,000 shares owned by Henrietta Trevino.  The beneficial                      ownership of all of such shares is disclaimed by Mr. A.                      Trevino. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Includes                      all shares as to which directors and executive officers disclaim                      beneficial ownership. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

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| **Item                      13.** | **Certain                      Relationships and Related                      Transactions** |
|-----------------------------------|----------------------------------------------------------------------------------------------|

***No            Transactions***

***Board            Member Independence***

| **Item                      14.** | **Principal                      Accountant Fees and                      Services** |
|-----------------------------------|--------------------------------------------------------------------------------------|

| BDO                        Seidman, LLP |   |
|-----------------------------------------|--------|
|                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fiscal                        Year      |   | Audit |   |   | Audit                        Related |   |   | Tax |   |   | All                        Other |   |   | Total |   |
|                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 2007                                    |   | $ | 163,140 |   |   | $ | 5,975 |   |   | $ | 2,620 |   |   |   | 5,425 |   |   | $ | 177,160 |   |
| 2006                                    |   | $ | 157,013 |   |   | $ | 3,300 |   |   |   | - |   |   |   | - |   |   | $ | 160,313 |   |

***Audit            fees***
* *

***Audit-related            fees***
* *

***Tax            fees***
* *

***All            other fees***
* *

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**Policy            on Pre-Approval of Audit and Non-Audit Services**

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**SIGNATURES      **

|                                     | ACR                      GROUP, INC. |
|------------------------------------------|--------------------------------------|
|                                     |                                 |
| Date:                      June 29, 2007 | By:                                  | /S/    ANTHONY                      R. MARESCA     |
|                                     |                                 | **Anthony                      R. Maresca****Senior                      Vice President and****Chief                      Financial                      Officer** |

|                                                                                                                                                                                                                  |                                                                                                                                                                  |                             |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
| **Signature**                                                                                                                                                                                               |                                                                                                                                                                  |                             |
|                                                                                                                                                                                                                  |                                                                                                                                                                  |                             |
|  /S/    ALEX                    TREVINO,                    JR.          **Alex                    Trevino, Jr.**                     |  Chairman                    of the Board, President and Chief Executive Officer  (Principal                    executive officer)                | June                    29, 2007 |
|                                                                                                                                                                                                                  |                                                                                                                                                                  |                             |
|  /S/    ANTHONY                    R.                    MARESCA          **Anthony                    R. Maresca**                   |  Senior                    Vice President, Chief Financial Officer and Director  (Principal                    financial and accounting officer)  | June                    29, 2007 |
|                                                                                                                                                                                                                  |                                                                                                                                                                  |                             |
|  /S/    A.                    STEPHEN                    TREVINO          **A.                    Stephen Trevino**                   |  Senior                    Vice President, General Counsel and Director                                                                                     | June                    29, 2007 |
|                                                                                                                                                                                                                  |                                                                                                                                                                  |                             |
|  /S/    ALAN                    D.                    FEINSILVER          **Alan                    D. Feinsilver**                   |  Director                                                                                                                                                   | June                    29, 2007 |
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|  /S/    ROLAND                    H.                    ST.                    CYR          **Roland                    H. St. Cyr**  |  Director                                                                                                                                                   | June                    29, 2007 |
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|  /S/    THOMAS                    J.                    RENO          **Thomas                    J. Reno**                           |  Director                                                                                                                                                   | June                    29, 2007 |
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|  /S/    MARSHALL                    G.                    WEBB          **Marshall                    G. Webb**                       |  Director                                                                                                                                                   | June                    29, 2007 |
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|  /S/    JO                    E.                    SHAW,                    JR.          **Jo                    E. Shaw, Jr.**      |  Director                                                                                                                                                   | June                    29, 2007 |

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