Every HEIL HVAC residential central air conditioner is backed by International Comfort Products (USA), one of the largest manufacturers of residential heating and cooling equipment in North America. HEIL HVAC home comfort cooling products range from 15+ SEER premium high efficiency to 10+ SEER standard efficiency models. Likewise our heating products range from the premium featured 90%+ A.F.U.E. to the standard 78% A.F.U.E. models. These multiple tiers of products are built with the same high quality materials and to the same exacting standards.