Go along with the following steps to light the State Select Water Heater:  Turn the manual gas shut-off valve to the On position. Remove the outer cover and set the thermostat to its lowest setting. Keep turning the thermostat dial fully clockwise until it stops.  Set the gas control knob to Pilot by turning it counterclockwise.  Push the gas control knob all the way in and keep depressing the igniter button until the pilot light comes on.  Once the pilot light comes on, release the igniter button immediately and set the gas control knob to your desired temperature setting. Note: If the pilot light doesn’t come on after two attempts, turn the gas supply off and call a certified plumber.