Abstract: Upper and lower pairs of horizontally spaced L-shaped brackets made of steel are secured via fasteners to the rear sides of spaced apart vertical studs during the framing stage of building construction. During subsequent drywall installation the pointed ends of the perpendicularly extending strap attachment portions of each bracket penetrate the drywall and project outwardly from the studs and drywall. Upper and lower sheet metal straps, each having a sequence of equally spaced holes, are cut to length so that they can partially encircle the upper and lower third of a water heater. The terminal ends of the straps are connected to corresponding ones of the strap attachment portions of the brackets and placed under tension with bolt assemblies.