Burnham Holdings, Inc. is a holding company owning multiple, separate subsidiaries each doing business in the heating, ventilating and air conditioning (HVAC) industry. The Company's subsidiaries are domestic manufacturers of boilers, and related HVAC products and accessories (control systems, furnaces and radiators) for residential, commercial and industrial applications. Its residential subsidiaries provide interior comfort solutions for homes and small buildings. Commercial heating applications include military bases, multiunit residential buildings, healthcare, government, education and hospital facilities. Industrial applications can include any project where steam or hot water is needed. Its product offerings include a range of cast iron, stainless steel, firetube, watertube and copper tube boilers, as well as boiler room accessories, for commercial and industrial markets. Its casting solutions convert scrap metal into boiler castings and other gray and ductile iron castings.