LUSE GORMAN POMERENK & SCHICK
A PROFESSIONAL CORPORATION
Attorneys at Law
5335 WISCONSIN AVENUE, N.W., SUITE 400
Washington, D.C. 20015
TELEPHONE (202) 274-2000
Facsimile (202) 362-2902
www.luselaw.com
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writer’s direct dial number | writer’s e-mail |
(202) 274-2008 | aschick@luselaw.com |
March 18, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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| Re: | Energy Service Acquisition Corp. |
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| Preliminary Proxy Statement on Schedule 14A |
Ladies and Gentlemen:
Pursuant to Rule 101 of Regulation S-T and on behalf of Energy Services Acquisition Corp. (the “Registrant”), we have transmitted by EDGAR the Registrant’s Preliminary Proxy Statement, including Annexes thereto (the “Proxy Statement”). The Proxy Statement relates to the Registrant’s proposed acquisition of ST Pipeline, Inc. and C.J. Hughes Construction Company, Inc. for the proposed maximum aggregate value of $53,200,000. The filing fee of $10,640 has been computed pursuant to Exchange Act Rules 14a-6(i)(4) and 0-11, and was transmitted to the Securities and Exchange Commission by wire transfer in accordance with Rule 13 of Regulation S-T.
If you have any questions or comments, please contact the undersigned at (202) 274-2008 oraschick@luselaw.com, or Marc P. Levy at (202) 274-2009 ormlevy@luselaw.com.
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| Sincerely, |
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| /s/ Alan Schick |
| Alan Schick |
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Enclosures | |
cc: | Marshall T. Reynolds, Chairman of the Board |
| and Chief Executive Officer |
| Edsel R. Burns, Director |
| Sam Lolan |
| Marc P. Levy, Esq. |
