ESP Resources (ESPI) 8-K Changes in Registrant.s Certifying Accountant

	BDO DunwoodyLLP	#604 – 750 West Pender Street
	Chartered Accountants	Vancouver, BC, Canada V6C 2T7
		Telephone: (604) 689-0188
		Telefax: (604) 689-9773
		www.bdo.ca

Direct Line: (604) 646-4390
E-mail: jjai@bdo.ca

December 22, 2008

Office of the Chief Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7561
United States

Dear Sir or Madam:

We are the former independent auditors for Pantera Petroleum, Inc. (the “Company”). We have read the Company’s current report on 8-K dated December 22, 2008 and are in agreement with the disclosure in Item 4.01, insofar as it pertains to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

Yours truly

/s/ BDO Dunwoody LLP

Chartered Accountants

BDODunwoodyLLPisa LimitedLiabilityPartnershipregisteredinOntario