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

A PARTNERSHIP OF INCORPORATED PROFESSIONALS	AMISANOHANSON
	CHARTEREDACCOUNTANTS

February 20, 2008

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

U.S.A.

Dear Ladies and Gentlemen:

We are the former independent auditors for Pantera Petroleum Inc. (the “Company”). We have read the Company’s disclosure in the section “Changes In Registrant’s Certifying Accountant” as included in Section 4.01 of the Company’s 8K dated January 31, 2008 and are in agreement with the disclosure in that section, insofar as it pertains to our firm.

Yours very truly,

/s/ Amisano Hanson

AMISANO HANSON

750 West Pender Street, Suite 604	Telephone:   604-689-0188
Vancouver Canada	Facsimile:   604-689-9773
V6C 2T7	E-MAIL:   amishan@telus.net