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

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



                                  July 27, 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
                  ITEM 4.02 FORMS 8-K/A
                  FILED JULY 18 AND 19, 2007
                  FILE NO. 001-14244

Dear Ms. Barberich:

         Pursuant to your letter to me, dated July 24, 2007,  attached is a Form
10-KSB/A for the fiscal year ending December 31, 2006, for Environmental Service
Professionals, Inc., redlined to show our new disclosure in Item 8 regarding our
reconsideration  of the effectiveness of our disclosure  controls and procedures
as of December 31, 2006 in light of the restatement of our financial  statements
in July 2007. We intend to file this amended  report  today.  Please direct your
communications, if any, to the undersigned.


                                   Very Truly Yours

                                   /s/Edward L. Torres

                                   Edward L. Torres, Chief Executive Officer of
                                   Environmental Service Professionals, Inc.


cc:      Leroy Moyer, Audit Committee

<PAGE>

                                  FORM 10KSB/A
                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                 [X] ANNUAL REPORT UNDER SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                  For the fiscal year ended: December 31, 2006

            For the period from January 1, 2006 to December 31, 2006

                         COMMISSION FILE NUMBER 1-14244

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

        NEVADA                                            84-1214736
- -----------------------                      -----------------------------------
(State of Incorporation)                    (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

           SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT:


                                                       NAME OF EACH EXCHANGE ON
            TITLE OF EACH CLASS                            WHICH REGISTERED
            -------------------                        ------------------------
                COMMON STOCK                                      N/A
              PREFERRED STOCK                                     N/A

         Indicate  by  check  mark if the  registrant  is not  required  to file
reports pursuant to Section 13 or Section 15(d) of the Act. Yes |__| No |X|

         Indicate  by check mark  whether the  registrant  (1) filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days. Yes |X| No |__|

         Indicate by check mark if disclosure of delinquent  filers  pursuant to
Item 405 of Regulation S-K is not contained  herein,  and will not be contained,
to the best of  registrant's  knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part III of this Form 10KSB/A or any
amendment to this Form 10KSB/A. |X|

         Indicate by check mark whether the  registrant  is a shell  company (as
defined in Rule 12b-2 of the Exchange Act). Yes |__| No |X|
<PAGE>

         State issuer's revenues for its most recent fiscal year:  $82,319

         The aggregate  market value of voting stock held by  non-affiliates  of
the  registrant was  approximately  $4,533,836 as of March 31, 2007 (computed by
reference to the last sale price of a share of the registrant's  Common Stock on
that date as reported on the Over-The-Counter Bulletin Board Market).

         There were 14,743,624  shares  outstanding of the  registrant's  Common
Stock as of March 31, 2007.

         Transitional Small Business  Disclosure Format (check one):
                                                                Yes |__| No  |X|


<PAGE>



     CAUTIONARY STATEMENT PURSUANT TO SAFE HARBOR PROVISIONS OF THE PRIVATE
                    SECURITIES LITIGATION REFORM ACT OF 1995

THIS ANNUAL REPORT ON FORM 10KSB/A AND THE INFORMATION INCORPORATED BY REFERENCE
MAY INCLUDE  "FORWARD-LOOKING  STATEMENTS"  WITHIN THE MEANING OF SECTION 27A OF
THE SECURITIES ACT AND SECTION 21E OF THE EXCHANGE ACT. THE COMPANY  INTENDS THE
FORWARD-LOOKING  STATEMENTS  TO BE COVERED  BY THE SAFE  HARBOR  PROVISIONS  FOR
FORWARD-LOOKING  STATEMENTS.  ALL  STATEMENTS  REGARDING THE COMPANY'S  EXPECTED
FINANCIAL POSITION AND OPERATING RESULTS,  ITS BUSINESS STRATEGY,  ITS FINANCING
PLANS AND THE OUTCOME OF ANY CONTINGENCIES ARE FORWARD-LOOKING  STATEMENTS.  THE
FORWARD-LOOKING  STATEMENTS ARE BASED ON CURRENT ESTIMATES AND PROJECTIONS ABOUT
OUR  INDUSTRY  AND  OUR  BUSINESS.  WORDS  SUCH  AS  "ANTICIPATES,"   "EXPECTS,"
"INTENDS," "PLANS," "BELIEVES," "SEEKS,"  "ESTIMATES,"  VARIATIONS OF SUCH WORDS
AND  SIMILAR   EXPRESSIONS   ARE  INTENDED  TO  IDENTIFY  SUCH   FORWARD-LOOKING
STATEMENTS.   THE   FORWARD-LOOKING   STATEMENTS   ARE   SUBJECT  TO  RISKS  AND
UNCERTAINTIES  THAT COULD CAUSE ACTUAL RESULTS TO DIFFER  MATERIALLY  FROM THOSE
SET FORTH OR IMPLIED BY ANY FORWARD LOOKING  STATEMENTS.  THE COMPANY ASSUMES NO
OBLIGATION TO UPDATE PUBLICLY THE FORWARD-LOOKING  STATEMENTS  CONTAINED HEREIN,
WHETHER AS A RESULT OF NEW  INFORMATION,  FUTURE EVENTS OR OTHERWISE,  EXCEPT AS
MAY BE REQUIRED BY LAW.


<PAGE>




                                TABLE OF CONTENTS

                                     10KSB/A

PART I   ................................................................N/A
         ITEM 2..........................................................N/A
         ITEM 3..........................................................N/A
         ITEM 4..........................................................N/A

PART II .................................................................. 1
        ITEM 5...........................................................N/A
        ITEM 6...........................................................N/A
        ITEM 7...........................................................N/A
        ITEM 8.............................................................1
        ITEM 8A............................................................1
        ITEM 8B............................................................1

PART III.................................................................N/A
        ITEM 9...........................................................N/A
        ITEM 10..........................................................N/A
        ITEM 11..........................................................N/A
        ITEM 12..........................................................N/A
        ITEM 13..........................................................N/A
        ITEM 14..........................................................N/A

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



<PAGE>
                                     PART II


ITEM  8.  CHANGES  IN AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND
FINANCIAL DISCLOSURE.

         None.


ITEM 8A. CONTROLS AND PROCEDURES

         ESP and its affiliates'  Chairman,  Chief Executive Officer,  and Chief
Financial  Officer have evaluated the  effectiveness  of ESP and its affiliates'
disclosure  controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
under the  Securities  Exchange  Act of 1934,  as  amended) as of the end of the
period  covered  by this  annual  report  and,  based on this  evaluation,  have
concluded  that the disclosure  controls and procedures  were not adequate as of
December 31, 2006 in light of the restatement of the financial statements by the
Company on July 6, 2007. Accordingly, the executive officers of the Company have
reconsidered  the  effectiveness  of  the  Company's   disclosure  controls  and
procedures  as of  December  31,  2006 and are in the  process of  significantly
improving them.

         There have been no changes in ESP and its affiliates'  internal control
over financial  reporting that occurred  during ESP's fourth fiscal quarter that
has materially  affected,  or is reasonably likely to materially  affect,  ESP's
internal control over financial reporting.  After the departure of the Company's
Chief Financial Officer in early May 2007, the remaining  executive  officers of
the Company  reconsidered the effectiveness of the Company's disclosure controls
and procedures and are  significantly  improving  them. The Company is currently
seeking a new Chief  Financial  Officer who is expected to assist the Company to
continue to improve its disclosure controls and procedures over those which were
in place under the prior Chief Financial Officer.  Management  believes that the
Company's disclosure controls and procedures have already significantly improved
since the prior Chief Financial Officer departed.


ITEM 8B.      OTHER INFORMATION

         None.


                                       1
<PAGE>

                                   SIGNATURES

         Pursuant to the  requirements  of Section 13 or 15(d) 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.

Dated: July 27, 2007                  ENVIRONMENTAL SERVICE PROFESSIONALS, INC.


                                      By:\s\ Edward L. Torres
                                         ---------------------------------------
                                         Edward  L.  Torres,  Chairman  of  the
                                         Board  and  Chief  Executive  Officer
                                        (Principal Executive Officer)

                                      By:\s\ Edward L. Torres
                                         ---------------------------------------
                                         Edward L. Torres, Acting Chief
                                         Financial Officer
                                        (Principal Accounting Officer)


         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, this report has been signed below by the following persons on behalf of
the registrant and in the capacities and on the dates indicated.


By:  \s\ Edward L. Torres                               Dated: July 27, 2007
      -------------------------------------------
      Edward L. Torres, Chairman of the Board

By:  \s\ Joseph T. Leone                                Dated: July 27, 2007
      -------------------------------------------
      Joseph T. Leone, Director

By:  \s\ Lyle Watkins                                   Dated: July 27, 2007
      -------------------------------------------
      Lyle Watkins, Director

By:  \s\ Robert August                                  Dated: July 27, 2007
      -------------------------------------------
      Robert August, Director

By:  \s\ Francis ("Rich") Finigan                       Dated: July 27, 2007
      -------------------------------------------
      Francis ("Rich") Finigan, Director

By:  \s\ Leroy Moyer                                    Dated: July 27, 2007
      -------------------------------------------
      Leroy Moyer, Director





                                       2


<PAGE>




                                  EXHIBIT 31.1
                            SECTION 302 CERTIFICATION

<PAGE>
                                  EXHIBIT 31.1
                                  CERTIFICATION

I, Edward L. Torres, certify that:

1.       I have  reviewed  this Annual  Report on Form 10KSB/A of  Environmental
         Service Professionals, Inc.;

2.       Based  on my  knowledge,  this  report  does  not  contain  any  untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances  under which
         such  statements  were made, not misleading  with respect to the period
         covered by this report;

3.       Based on my knowledge,  the financial  statements,  and other financial
         information  included in this  report,  fairly  present in all material
         respects the financial condition,  results of operations and cash flows
         of the registrant as of, and for, the periods presented in this report;

4.       The registrant's other certifying  officer(s) and I are responsible for
         establishing  and  maintaining  disclosure  controls and procedures (as
         defined in Exchange Act Rules  13a-15(e)  and  15d-15(e))  and internal
         control  over  financial  reporting  (as defined in Exchange  Act Rules
         13a-15(f) and 15d-15(f)) for the registrant and have:

         a.       Designed such disclosure  controls and  procedures,  or caused
                  such  disclosure  controls and procedures to be designed under
                  ESP's  supervision,   to  ensure  that  material   information
                  relating  to  the  registrant,   including  its   consolidated
                  subsidiaries,  is made  known to ESP by  others  within  those
                  entities,  particularly during the period in which this report
                  is being prepared;

         b.       Evaluated the  effectiveness  of the  registrant's  disclosure
                  controls  and  procedures  and  presented in this report ESP's
                  conclusions about the effectiveness of the disclosure controls
                  and  procedures,  as of the end of the period  covered by this
                  report based on such evaluation; and

         c.       Disclosed  in  this  report  any  change  in the  registrant's
                  internal control over financial reporting that occurred during
                  the  registrant's   most  recent  fiscal  quarter  (the  small
                  business  issuer's  fourth  fiscal  quarter  in the case of an
                  annual report) that has materially affected,  or is reasonably
                  likely to materially affect, the registrant's internal control
                  over financial reporting.

5.       The  registrant's  other  certifying  officer(s) and I have  disclosed,
         based  on  ESP's  most  recent  evaluation  of  internal  control  over
         financial  reporting,  to  the  registrant's  auditors  and  the  audit
         committee of the registrant's board of directors (of persons performing
         the equivalent functions):

         a.       All significant  deficiencies  and material  weaknesses in the
                  design  or  operation  of  internal   control  over  financial
                  reporting which are reasonably  likely to adversely affect the
                  registrant's ability to record, process,  summarize and report
                  financial information; and

         b.       Any fraud,  whether or not material,  that involves management
                  or other  employees who have a  significant  role in the small
                  business issuer's internal control over financial reporting.

Date:  July 27, 2007


/s/ Edward L. Torres
- -----------------------------------------
Edward L. Torres, Chief Executive Officer
and Chairman of the Board of Directors
(Principal Executive Officer)



<PAGE>





                                  EXHIBIT 31.2
                            SECTION 302 CERTIFICATION

<PAGE>
                                  EXHIBIT 31.2
                                  CERTIFICATION

I, Edward L. Torres, certify that:


1.       I have  reviewed  this Annual  Report on Form 10KSB/A of  Environmental
         Service Professionals, Inc.;

2.       Based  on my  knowledge,  this  report  does  not  contain  any  untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances  under which
         such  statements  were made, not misleading  with respect to the period
         covered by this report;

3.       Based on my knowledge,  the financial  statements,  and other financial
         information  included in this  report,  fairly  present in all material
         respects the financial condition,  results of operations and cash flows
         of the registrant as of, and for, the periods presented in this report;

4.       The registrant's other certifying  officer(s) and I are responsible for
         establishing  and  maintaining  disclosure  controls and procedures (as
         defined in Exchange Act Rules  13a-15(e)  and  15d-15(e))  and internal
         control  over  financial  reporting  (as defined in Exchange  Act Rules
         13a-15(f) and 15d-15(f)) for the registrant and have:

         a.       Designed such disclosure  controls and  procedures,  or caused
                  such  disclosure  controls and procedures to be designed under
                  ESP's  supervision,   to  ensure  that  material   information
                  relating  to  the  registrant,   including  its   consolidated
                  subsidiaries,  is made  known to ESP by  others  within  those
                  entities,  particularly during the period in which this report
                  is being prepared;

         b.       Evaluated the  effectiveness  of the  registrant's  disclosure
                  controls  and  procedures  and  presented in this report ESP's
                  conclusions about the effectiveness of the disclosure controls
                  and  procedures,  as of the end of the period  covered by this
                  report based on such evaluation; and

         c.       Disclosed  in  this  report  any  change  in the  registrant's
                  internal control over financial reporting that occurred during
                  the  registrant's   most  recent  fiscal  quarter  (the  small
                  business  issuer's  fourth  fiscal  quarter  in the case of an
                  annual report) that has materially affected,  or is reasonably
                  likely to materially affect, the registrant's internal control
                  over financial reporting.

5.       The  registrant's  other  certifying  officer(s) and I have  disclosed,
         based  on  ESP's  most  recent  evaluation  of  internal  control  over
         financial  reporting,  to  the  registrant's  auditors  and  the  audit
         committee of the registrant's board of directors (of persons performing
         the equivalent functions):

         a.       All significant  deficiencies  and material  weaknesses in the
                  design  or  operation  of  internal   control  over  financial
                  reporting which are reasonably  likely to adversely affect the
                  registrant's ability to record, process,  summarize and report
                  financial information; and

         b.       Any fraud,  whether or not material,  that involves management
                  or other  employees who have a  significant  role in the small
                  business issuer's internal control over financial reporting.

Date:  July 27, 2007


/s/ Edward L. Torres
- ------------------------------------------------
Edward L. Torres, Acting Chief Financial Officer
(Principal Accounting Officer)



<PAGE>




                                  EXHIBIT 32.1
                            SECTION 906 CERTIFICATION

<PAGE>


                                  Exhibit 32.1

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In  connection  with  the  Annual  Report  of   Environmental   Service
Professionals,  Inc.  (the  "Company")  on Form  10KSB/A  for the period  ending
December  31,  2006 (the  "Report")  I,  Edward L.  Torres,  Chairman  and Chief
Executive Officer of the Company,  certify,  pursuant to 18 USC Section 1350, as
adopted pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002, that to the
best of our knowledge and belief:

         (1)      The Report fully  complies  with the  requirements  of Section
                  13(a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information  contained in the Report fairly  presents,  in
                  all material respects,  the financial condition and results of
                  operations of the Company.

Dated:  July 27, 2007


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


         This  certification  accompanies  the Report pursuant to Section 906 of
the  Sarbanes-Oxley  Act of 2002 and shall not, except to the extent required by
the  Sarbanes-Oxley  Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.



<PAGE>




                                  EXHIBIT 32.2
                            SECTION 906 CERTIFICATION


<PAGE>


                                  Exhibit 32.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In  connection  with  the  Annual  Report  of   Environmental   Service
Professionals,  Inc.  (the  "Company")  on Form  10KSB/A  for the period  ending
December 31, 2006 (the  "Report") I, Edward L.  Torres,  Acting Chief  Financial
Officer of the Company,  certify,  pursuant to 18 USC Section  1350,  as adopted
pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002, that to the best of
our knowledge and belief:

         (1)      The Report fully  complies  with the  requirements  of Section
                  13(a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information  contained in the Report fairly  presents,  in
                  all material respects,  the financial condition and results of
                  operations of the Company.

Dated:  July 27, 2007

\s\ Edward L. Torres
- ------------------------------------------------
Edward L. Torres, Acting Chief Financial Officer


         This  certification  accompanies  the Report pursuant to Section 906 of
the  Sarbanes-Oxley  Act of 2002 and shall not, except to the extent required by
the  Sarbanes-Oxley  Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.




