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