                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): May 12, 2010


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


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


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

              810 N. FARRELL DRIVE, PALM SPRINGS, CALIFORNIA 92262
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               (Address of principal executive offices) (Zip Code)

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


--------------------------------------------------------------------------------
 (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 4.01  Changes in Registrant's Certifying Accountant.....1

SECTION 5.   CORPORATE GOVERNANCE AND MANAGEMENT..............................1

SECTION 6.   [RESERVED].......................................................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 4.01  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On or about March 30, 2010, Environmental Service Professionals,  Inc.,
a Nevada  corporaton  (the  "Company")  engaged  Farber  Haas  Hurley  LLP ("New
Accountant")  to audit and review the  Company's  financial  statements  for the
fiscal year ending  December 31, 2009 and December 31, 2008.  The New Accountant
has been  engaged for general  audit and review  services and not because of any
particular  transaction or accounting principle,  or because of any disagreement
with the Company's former  accountant,  Stan J. Lee, Certified Public Accountant
(the "Former Accountant").

         On May 12,  2010,  the  Company  received  a  letter  from  the  Former
Accountant,  dated May 12, 2010, a copy of which is  attached  to this Report as
Exhibit 16.1.  The letter  indicates that Mr. Lee disagrees with the contents of
the Company's Report on Form 8-K, dated April 5, 2010, relating to our change of
certifying  accountants.  In his letter,  he states that effective  December 21,
2009, he disclaims his audit opinions for our financial  statements  dated as of
and for the fiscal years ending  December 31, 2007 and 2008. He also states that
he resigned as our certifying accountant on December 21, 2009, rather than being
dismissed by us on March 30, 2010.

         We  disagree  with  Mr.  Lee  regarding  the  effective   date  of  his
disclaimers and resignation.  Even though he notified us by email correspondence
on December 21, 2009 that he resigned and  "disclaimed" his prior audit opinions
for the  Company's  fiscal  years  2007 and 2008,  we  believe  that  subsequent
correspondence  (i.e.  December  22,  2009 and  thereafter)  from Mr. Lee to the
Company  indicated  that he had changed  his mind.  Mr. Lee  disagrees  with our
interpretation  of the subsequent  correspondence.  We finally dismissed him and
engaged the New  Accountants  on March 30, 2010. As stated in our Report on Form
8-K,  dated  April 5, 2010,  we have  engaged  the New  Accountants  to entirely
re-audit and enable the Company to restate its  financial  statements  for those
fiscal years, as well as to audit our fiscal year 2009 financial statements.


SECTION 5.  CORPORATE GOVERNANCE AND MANAGEMENT

         Not Applicable


                                      -1-
<PAGE>

SECTION 6.  [RESERVED]


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)      Shell Company Transactions Not Applicable.

         (d)      Exhibits

                    16.1 Letter from Stan J. Lee, Certified Public Accountant,
                         dated May 12, 2010.


                                   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:  May 12, 2010


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


                                      -2-
