FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person *   Tontine 25 Overseas Master Fund, L.P. 2. Date of Event Requiring Statement (Month/Day/Year) 12/17/2007 3. Issuer Name and Ticker or Trading Symbol INTEGRATED ELECTRICAL SERVICES INC [IESC] (Last) (First) (Middle) C/O TONTINE CAPITAL MANAGEMENT, L.L.C., 55 RAILROAD AVENUE 1ST FLOOR 4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director __X__ 10% Owner _____ Officer (give title below) _____ Other (specify below) 5. If Amendment, Date Original Filed(Month/Day/Year) (Street) GREENWICH, CT 06830 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Beneficially Owned

1.Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5) Common Stock, $0.01 par value per share 155,700 D (1) (2) (3) (4) Â

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.			SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
Tontine 25 Overseas Master Fund, L.P. C/O TONTINE CAPITAL MANAGEMENT, L.L.C. 55 RAILROAD AVENUE 1ST FLOOR GREENWICH, CT 06830	Â	  X	Â	Â

Signatures

Tontine 25 Overseas Master Fund, L.P., By: its General Partner, Tontine Capital Management, L.L.C., By: its Managing Member, /s/ Jeffrey L. Gendell		12/19/2007
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	This report is filed by Tontine 25 Overseas Master Fund, L.P., a Cayman Islands limited partnership ("T25"). Tontine Capital Management, L.L.C., a Delaware limited liability company ("TCM") is the managing partner of T25, and Jeffrey L. Gendell, a United States citizen ("Mr. Gendell") is the managing member of TCM.
(2)	T25 directly owns 155,700 shares of Common Stock of the Issuer. The foregoing shares held by T25 may be deemed to be beneficially owned by TCM. TCM disclaims beneficial ownership of the Issuer's securities reported herein for purposes of Section 16(a) under the Securities Exchange Act of 1934, as amended, or otherwise, except as to securities directly owned by TCM or representing TCM's pro rata interest in, and interest in the profits of, T25.
(3)	Previously, TCM and Mr. Gendell, together with Tontine Partners, L.P., a Delaware limited partnership ("TP"), Tontine Management, L.L.C., a Delaware limited liability company ("TM"), Tontine Capital Partners, L.P., a Delaware limited partnership ("TCP"), Tontine Capital Overseas Master Fund, L.P., a Cayman Islands limited partnership ("TMF"), Tontine Capital Overseas GP, L.L.C., a Delaware limited liability company ("TCO"), and Tontine Overseas Associates, L.L.C., a Delaware limited liability company ("TOA"), filed a joint Initial Statement of Beneficial Ownership on Form 3 and a joint Statement of Changes in Beneficial Ownership on Form 4 with respect to the securities of the Issuer. T25 expects to join with such group for purposes of future reports filed with respect to the securities of the Issuer.
(4)	Concurrently with the filing of this report, Mr. Gendell, TCP, TCM, TCO, TMF, TP, TM, TOA and T25 are jointly filing a Statement of Changes in Beneficial Ownership on Form 4 with respect to their direct and indirect beneficial ownership of Common Stock of the Issuer as of December 19, 2007.

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