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
                              --------------------
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                                  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
