0000943374-11-000187.txt : 20110531 0000943374-11-000187.hdr.sgml : 20110530 20110411153336 ACCESSION NUMBER: 0000943374-11-000187 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110411 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Energy Services of America CORP CENTRAL INDEX KEY: 0001357971 STANDARD INDUSTRIAL CLASSIFICATION: WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623] IRS NUMBER: 204606266 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2450 FIRST AVENUE CITY: HUNTINGTON STATE: WV ZIP: 25703 BUSINESS PHONE: 304-528-2791 MAIL ADDRESS: STREET 1: 2450 FIRST AVENUE CITY: HUNTINGTON STATE: WV ZIP: 25703 FORMER COMPANY: FORMER CONFORMED NAME: Energy Services Acquisition Corp. DATE OF NAME CHANGE: 20060330 CORRESP 1 filename1.htm requestforaccerlation_41111.htm

[ENERGY SERVICES OF AMERICA CORPORATION LETTERHEAD]


April 11, 2011

VIA FACSIMILE AND EDGAR
(703) 813-6983

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC  20549

Re:
Energy Services of America Corporation
Registration Statement on Form S-3
File No. 333-172314
Request for Acceleration of Effectiveness


Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C and in connection with the above-referenced Registration Statement, Energy Services of America Corporation (the “Company”) hereby requests that said Registration Statement on Form S-3 be declared effective at 4:00 p.m. on April 13, 2011 or as soon thereafter as practicable.  

Furthermore, the Company hereby acknowledges that:

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

If you have any questions regarding this request, please telephone Alan Schick (202-274-2008) or Adam P. Wheeler (202 274-2013) of Luse Gorman Pomerenk & Schick, P.C.

Very truly yours,

/s/ Edsel R. Burns
Edsel R. Burns
Chief Executive Officer