ESP Resources (ESPI) 8-K/A Changes in Registrant's Certifying Accountant

 

BDO DunwoodyLLP
Chartered Accountants


#604 – 750 West Pender Street
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 ESP Resources, Inc. (formerly Pantera Petroleum, Inc.) (the “Company”). We have read the Company’s current report on 8-K/A 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

(signed) “BDO Dunwoody LLP”

BDO Dunwoody LLP
Chartered Accountants

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