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