Tankless, Inc. was founded in 1982 by a former plumber and primarily served the Sarasota, Florida residential market until 2001 when we began making commercial heaters. All our products are UL 499 compliant and our processes reviewed and tested by an outside testing agency each quarter and use stainless steel heat exchangers and incoloy sheathed elements with titanium sheathing available. Over the years our focus changed to primarily commercial units that use three phase electricity. We do make and service pool heaters and residential heaters and those products can be found at our sister web site tanklessheaters.com.