ENERGY SERVICES ACQUISITION CORP.
                                2450 First Avenue
                         Huntington, West Virginia 25703



August 25, 2006

VIA FACSIMILE AND EDGAR
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(202) 772-9206

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

      Re:   Energy Services Acquisition Corp. (Registration Number 333-133111)
            Request for Acceleration of Effectiveness
            -----------------------------------------

Ladies and Gentlemen:

     On behalf of Energy Services  Acquisition Corp. (the "Company"),  we hereby
request  that the  Company's  Registration  Statement  on Form  S-1 be  declared
effective  on  August  30,  2006,  at 5:00  p.m.,  or as soon  thereafter  as is
practicable.

     The Company hereby acknowledges that:

     o    should the Securities and Exchange  Commission (the  "Commission")  or
          the staff, acting pursuant to delegated authority,  declare the filing
          effective, it does not foreclose the Commission from taking any action
          with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the Company may not assert this action as a defense in any  proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                            Very truly yours,


                                            /s/ Marshall T. Reynolds
                                            Marshall T. Reynolds
                                            Chairman and Chief Executive Officer