Remove existing 60-gallon residential gas fired water heater and furnish and install a Lochinvar Shield direct SWR125N 65 gal 125 mbh 96% 3 Year Natural Gas Direct Vent Commercial Water Heater. The contractor shall be responsible for replacing the domestic hot water recirculating pump, properly remove and cap existing water heater breaching, terminating flue gas piping from new heater via sidewall with approved venting material, making all gas and water connections to new heater. Commissioning the new water heater, fire and test thoroughly. Additionally, remove existing shower valves, furnish and install Symmons Origins S-9601-P Single Tri-Star Handle Shower Pressure Balance Trim Polished Chrome w/ Valve and Shower head. The contractor is responsible for carefully opening the tile wall to access the shower valves and install goof plates to cover any hole made in the tile.