Phoenix Associates Land Syndicate, a Covington, La.-based holding company, purchased two more plumbing companies: H & N Plumbing of Carpinteria, Calif., and The Plumbing Connection of Santa Barbara, Calif. These two now will be part of Record-Wheatley Plumbing Services Inc., also located in Santa Barbara. The six companies that make up Record-Wheatley are estimated to have combined sales of more than $6 million in 2003.