Sorry to hear you are still not getting hot water. If you are getting through the ignition process to the release of gas (you smell the gas correct?), then probably the safety sensors are all working OK or you should not get that far. Do you hear the tic tic tic of the spark ignition attempts now, and if so, have you proven they are not sparking somewhere external to the gas jet location? No tic of the spark and I would suggest a bad cct board as mentioned in an earlier post. The other thing might be reduced gas pressure perhaps, but if your furnace starts and runs OK then the gas regulator is probably OK. The only other thing would be an obstruction in the water heater gas line or gas jet or the gas valve is not fully opening. Might be time for a mobile tech.
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