Is this a tank type water heater and how old is it? Why do you want to flush it out? Any plumber can open the drain valve and drain the tank. But, the drain valve is so small that you won't get a lot of flushing action, so much of the sediment will be left in the tank. But, if you really want to do it, I would suggest Mike Scott plumbing or Village Plumber.
If you do hire a plumber, you may want them to test the relief valve, and the expansion tank. It you don't have an expansion tank, you should have them install one.
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