

                               STAN J.H. LEE, CPA
             2160 North Central Rd. Suite # 203 * Fort Lee * NJ 07024
           Mailing address: P.O. Box 436402, San Ysidro CA 92143-9402
        Tel: 619-623-7799 * Fax: 619-564-3408 * E-mail: stan2u@gmail.com


Securities and Exchange Commission
100 F. Street, N.E.
Mail Stop 3030
Washington, D.C. 20549-6010


May 12, 2010

To the Commission:


We  are  the  former   independent   registered   public   accounting  firm  for
Environmental Service Professionals Inc. (the "Company").

We have  read the  Company's  disclosure  set  forth in Item  4.01  "Changes  in
Registrant's  Certifying  Accountant"  of the Company's  Current  Report on Form
8-K/A dated May 3, 2010 (the "Current  Report") and are in disagreement with the
disclosure in the Current Report, in respect to the followings;

     o    Formal  resignation  from the Company as outside auditors was conveyed
          to the management and audit committee on December 21, 2009

     o    Disclaimer  of opinion  were  issued for  December  31,  2007 and 2008
          fiscal years' audit on December 21, 2009.

     o    There has been no subsequent  event whereas I reversed my  resignation
          or issuance of  disclaimer  of opinion for both  December 31, 2007 and
          2008.


We consent to the filing of this  letter as Exhibit  16.1 to the 8-K/A or future
filings of the same.

If you would like to discuss this further please call at your convenience.


Sincerely,



/s/ Stan J.H. Lee, CPA
-----------------
Stan J.H. Lee, CPA
