FERRIS, BAKER WATTS, INCORPORATED
                                100 Light Street
                            Baltimore, Maryland 21202


                                 August 25, 2006


VIA EDGARLINK AND FACSIMILE

Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, NE
Washington, D.C.  20549

         Re:      Energy Services Acquisition Corp.
                  Registration Statement on Form S-1
                  File No. 333-133111

Ladies and Gentlemen:

     Pursuant  to Rule 461 under the  Securities  Act of 1933,  as amended  (the
"Securities  Act"), the undersigned,  Ferris,  Baker Watts,  Incorporated,  (the
"Underwriter"),   as  the   Underwriter   of  the   offering   pursuant  to  the
above-captioned  Registration  Statement,  hereby  join in the request of Energy
Services  Acquisition  Corp.  that  the  effective  time of the  above-captioned
Registration  Statement be accelerated to 5:00 p.m.  Eastern Time, on August 30,
2006, or as soon thereafter as practicable.

     In connection with this acceleration request and pursuant to Rule 460 under
the  Securities  Act, the following  information is provided with respect to the
distribution to date of the preliminary prospectus dated June 20, 2006:

To Whom Distributed                                        Number of Copies
                                                            (June 20, 2006)

Retail brokerage offices                                        2,167
Institutions (including prospective underwriters)                 250

Total                                                           2,417

     With respect to Rule 15c2-8 under the  Securities  Exchange Act of 1934, as
amended,  we wish to advise the Commission  that the Underwriter has distributed
or will distribute copies of the preliminary  prospectus at least 48 hours prior
to the date it is expected that  confirmations of sale will be mailed.  Selected
Dealers, if any, will represent that they will comply with Rule 15c2-8.

<page>
Division of Corporate Finance
August 25, 2006
Page 2


     The Commission is advised that the amount of  compensation to be allowed or
paid to the  Underwriter,  to be disclosed  in the  Registration  Statement,  as
amended,  will not  exceed  an amount  that has been  approved  by the  National
Association of Securities Dealers, Inc.


                                         Very truly yours,

                                         FERRIS, BAKER WATTS, INCORPORATED

                                         /s/ Christopher A. Freeman
                                         --------------------------------------
                                         FERRIS, BAKER WATTS, INCORPORATED

                                         By: Christopher A. Freeman
                                             Vice President, Investment Banking

                                       2