Thanks for all your help...
I went with the Jandy Air Energy Heat Pump - 131,000 BTUs with Titanium and Air Defrost (Allows the heater to operate at lower air temperature) & it has a chiller for when the water gets to hot in the summer...
I should have it next week...

Here is a helpful link http://www.eere.energy.gov/consumer/.../mytopic=13220