                    Environmental Service Professionals, Inc.
                       1111 Tahquitz Canyon Way, Suite 110
                         Palm Springs, California 92662

                             Telephone: 760-327-5284
                             Facsimile: 760-327-5630
- --------------------------------------------------------------------------------



                                  July 18, 2007



VIA FACSIMILE
(202) 772-9210

United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Attention:     Jessica Barberich, Staff Accountant
               Division of Corporation Finance

         RE:      ITEM 4.02 FORM 8-K
                  FILED JULY 6, 2007
                  FILE NO. 001-14244


Dear Ms. Barberich:

         In  response  to your  letter  to us,  dated  July  11,  2007,  we (the
"Company")  have  attached  a copy of the Report on Form  8-K/A,  dated July 18,
2007,  filed by the Company  today,  marked to show  revisions from the original
Report on Form 8-K filed on July 6, 2007. We also make the  following  responses
to your comments:

     1.   We have included disclosure of the approximate date when the error was
          first discovered.

     2.   We have  identified in more detail the specific  financial  statements
          affected by the revision.

     3.   We have included a brief  description of the  information  provided by
          the accountant.

     4.   We have described the  participation  of the Company's Audit Committee
          and executive  officers in the matter of the revision of the Company's
          financial statements.
<PAGE>
U.S. SEC
Ms. Jessica Barberich
July 17, 2007
Page 2 of 2

     5.   Our independent auditor has delivered a signed letter to us confirming
          that it has no  disagreement  with the contents of the  Company's  new
          Report on Form 8-K/A, dated July 18, 2007, a copy of which is attached
          to the Report as Exhibit 99.1.

     6.   We  have  indicated  that  the  Company's   executive   officers  have
          reconsidered  the   effectiveness  of  its  disclosure   controls  and
          procedures as of December 31, 2006 in light of the restatement.

     7.   We acknowledge  that the Company is  responsible  for the adequacy and
          accuracy of the  disclosure  in its filings  with the  Securities  and
          Exchange Commission ("SEC").

     8.   We  acknowledge  that SEC staff  comments or changes to  disclosure in
          response to staff  comments do not  foreclose  the SEC from taking any
          action with respect to the Company's filings.

     9.   We acknowledge that the Company may not assert SEC staff comments as a
          defense in any proceeding initiated by the SEC or any person under the
          federal securities laws of the United States.

         Please direct any  additional  correspondence  that you may have to the
undersigned.


                                    Very Truly Yours


                                    /s/Edward L. Torres

                                    Edward L. Torres, CEO of
                                    Environmental Service Professionals, Inc.


cc:      Leroy Moyer, Audit Committee
<PAGE>
                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549




                                   FORM 8-K/A



     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934



         Date of Report (Date of earliest event reported): July 18, 2007



                    ENVIRONMENTAL SERVICE PROFESSIONALS, INC.
                     --------------------------------------
             (Exact name of registrant as specified in its charter)


                                     NEVADA
                              -------------------
                 (State or other jurisdiction of incorporation)


          1-14244                                      84-1214736
- --------------------------------------------------------------------------------
 (Commission File Number)                   (I.R.S. Employer Identification No.)

    1111 EAST TAHQUITZ CANYON WAY, SUITE 110, PALM SPRINGS, CALIFORNIA 92262
- --------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                                 (760) 327-5284
- --------------------------------------------------------------------------------
              (Registrant's telephone number, including area code)

                        GLAS-AIRE INDUSTRIES GROUP LTD.
             145 TYEE DRIVE, #1641, POINT ROBERTS, WASHINGTON 98281
- --------------------------------------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions.

[_]  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR240.14d-2(b))

[_]  Soliciting  material  pursuant  to  Rule  14a-12  under  Exchange  Act  (17
     CFR240.14a-12)

[_]  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR240.14d-2(b))

[_]  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR240.13e-4(c))


<PAGE>




                                TABLE OF CONTENTS


SECTION 1.   REGISTRANT'S BUSINESS AND OPERATIONS..............................1

SECTION 2.   FINANCIAL INFORMATION.............................................1

SECTION 3.   SECURITIES AND TRADING MARKETS....................................1

SECTION 4.   MATTERS RELATING TO ACCOUNTANTS AND FINANCIAL
                 STATEMENTS....................................................1

     Item 4.02  Non-Reliance on Previously Issued Financial Statements
                 on a Related or Completed Interim Review......................1

SECTION 5.   CORPORATE GOVERNANCE AND MANAGEMENT...............................2

SECTION 6.   ASSET BACKED SECURITIES...........................................2

SECTION 7.   REGULATION FD.....................................................2

SECTION 8.   OTHER EVENTS......................................................2

SECTION 9.   FINANCIAL STATEMENTS AND EXHIBITS ................................2

SIGNATURES.....................................................................2



<PAGE>


SECTION 1.  REGISTRANT'S BUSINESS AND OPERATIONS

         Not Applicable.


SECTION 2.  FINANCIAL INFORMATION

         Not Applicable.


SECTION 3.  SECURITIES AND TRADING MARKETS

         Not Applicable.


SECTION 4.  MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

Item 4.02 Non-Reliance on Previously Issued Financial Statements on a Related or
Completed Interim Review

         The Company has filed a Form 10-KSB/A which includes restated financial
statements as of and for the fiscal year ended  December 31, 2006.  The restated
financial statements reflect, as compared to the financial statements filed with
the  Company's  original  Report on Form 10-KSB filed for the fiscal year ending
December  31,  2006,  the  following  differences:  (1) an  increase  in prepaid
expense,  (2)  an  increase  in  recorded  goodwill,  and  (3)  changes  in  the
outstanding common stock and paid-in-capital. All of these changes relate to the
manner in which the Company  recorded  the  accounting  for the  acquisition  of
Pacific Environmental  Sampling,  Inc., its wholly-owned  subsidiary ("PES"), in
October 2006.

         In the course of completing the Company's Report on Form 10-QSB for the
first  fiscal  quarter  ending March 31,  2007,  on or about May 12,  2007,  the
Company  and its  auditors  noticed two items:  a) the Company and the  Auditors
noticed  was that the  Company's  balance  sheet as of  December  31,  2006 (the
"Balance  Sheet") did not  completely  reflect  the total  numbered of shares of
restricted  common  stock (the  "Stock") in the  acquisition  of PES, and b) the
redemption of a portion of the stock from the PES founders  acutely  occurred in
November  2006,  but was  incorrectly  recorded to have  occurred  in 2007.  The
revisions to the Balance Sheet caused by the stock issuance  regarding PES notes
and stock redemption resulted in an increase in goodwill,  pre-paid expenses and
stockholders'  equity.  Accordingly,  the Balance Sheet is essentially  the main
component of the originally filed financial statements that should not be relied
upon, with only minor related adjustments to the other portions of the Company's
financial statements. The Company discovered the absence of the inclusion of the
Stock  issuance  regarding PES notes on the Balance  Sheet,  and submitted  that
information  to its  accountants,  who then  directed  the Company to revise the
Balance  Sheet and related  financial  statements to reflect the issuance of the
Stock.  The  Company's  Audit  Committee and the  Company's  executive  officers
discussed with the independent accountant the matters disclosed in the filing of
the report on Form  10-KSB/A for the fiscal year ended  December  31, 2006.  The
revised financial statements were completed in late June 2007.

         The   executive   officers  of  the  Company  have   reconsidered   the
effectiveness of the Company's disclosure controls and procedures as of December
31, 2006 in light of the  restatement.  The Company is  currently  seeking a new
Chief  Financial  Officer  who is  expected to assist the Company to continue to
significantly  improve its disclosure  controls and procedures over those, which
were in place under the prior Chief  Financial  Officer,  who departed  from the
Company in early May 2007. The Company believes that its disclosure controls and
procedures have already  significantly  improved since the prior Chief Financial
Officer departed.

                                      -1-
<PAGE>

SECTION 5.  CORPORATE GOVERNANCE AND MANAGEMENT

         Not Applicable.


SECTION 6.  ASSET BACKED SECURITIES

         Not Applicable.


SECTION 7.  REGULATION FD DISCLOSURE

         Not Applicable.


SECTION 8.  OTHER EVENTS

         Not Applicable.


SECTION 9. FINANCIAL STATEMENTS, PRO FORMA FINANCIALS & EXHIBITS

         (a)      Financial Statements of Business Acquired

                  Not Applicable.

         (b)      Pro Forma Financial Information

                  Not Applicable.

         (c)      Exhibits

                    99.1 Letter  from Chang  Park,  CPA,  dated  July 18,  2007,
                         confirming  its  agreement  with the  contents  of this
                         Report on Form 8-K/A.


                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended,  the  registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.




                               ENVIRONMENTAL SERVICE PROFESSIONALS, INC.
                               -----------------------------------------
                                  (Registrant)
Date:  July 18, 2007



                               \s\ Edward L. Torres, Chief Executive Officer
                               ---------------------------------------------
                               Edward L. Torres, Chief Executive Officer





                                      -2-
<PAGE>
EXHIBIT 99.1

                           CHANG G. PARK, CPA, PH. D.
              o 371 E STREET o CHULA VISTA o CALIFORNIA 91910-2615 o
                 o TELEPHONE (858)722-5953 o FAX (858) 408-2695
                         o E-MAIL CHANGGPARK@GMAIL.COM o
                              --------------------
- --------------------------------------------------------------------------------



                                  July 18, 2007



Environmental Service Professionals, Inc.
1111 East Tahquitz Canyon Way, Suite 110
Palm Springs, California 92262

Attention:  Edward L. Torres, Chief Executive Officer

         Re:      Report on Form 8-K/A, dated July 18, 2007
                  -----------------------------------------

Dear Mr. Torres:

         Our firm  has  reviewed  the  above  referenced  Report  on Form  8-K/A
proposed to be filed with the Securities and Exchange Commission relating to the
Company's  restatement  of its financial  statements  for the fiscal year ending
December 31, 2006. We have no disagreement with the contents of that Report.


                                                          Very Truly Yours,


                                                          /s/ Chang Park
                                                          ----------------------
                                                          Chang Park, CPA
