FORM 10-KSB/A
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

(Mark One)

[ X ] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934 for the fiscal yeaR ended December 31, 2007.

OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 for the transition period from _______ to ________.

COMMISSION FILE NUMBER 1-14244

ENVIRONMENTAL SERVICE PROFESSIONALS, INC.
(Exact name of registrant as specified in its charter)

 NEVADA 84-1214736
 ------------------- -----------------------------------
(State of Incorporation) (I.R.S. Employer Identification No.)

1111 EAST TAHQUITZ CANYON WAY, SUITE 110, PALM SPRINGS, CALIFORNIA 92262
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: (760) 327-5284

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: None

Check whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [ X ] No [ ]

Check if there is no disclosure of delinquent filers pursuant to Item 405 of Regulation S-B contained in this form and no disclosure will be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-KSB/A or any amendment to this Form 10-KSB/A. [ X ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [ X ].

State issuer's revenues for the most recent fiscal year: $581,803

The aggregate market value of common stock of the Company, par value $0.001 per share ("Common Stock"), held by non-affiliates of the registrant as of March 31, 2008, was $1,881,417. The Company's Common Stock is currently traded on the Over the Counter Bulletin Board.

There were 18,655,697 shares of Common Stock issued and outstanding as of March 31, 2008.

Transitional Small Business Disclosure Format (check one): Yes [ ] No [ X ].


CAUTIONARY STATEMENT PURSUANT TO SAFE HARBOR PROVISIONS OF THE PRIVATE
SECURITIES LITIGATION REFORM ACT OF 1995

THIS ANNUAL REPORT ON FORM 10KSB/A AND THE INFORMATION INCORPORATED BY REFERENCE MAY INCLUDE "FORWARD-LOOKING STATEMENTS" WITHIN THE MEANING OF SECTION 27A OF THE SECURITIES ACT AND SECTION 21E OF THE EXCHANGE ACT. THE COMPANY INTENDS THE FORWARD-LOOKING STATEMENTS TO BE COVERED BY THE SAFE HARBOR PROVISIONS FOR FORWARD-LOOKING STATEMENTS. ALL STATEMENTS REGARDING THE COMPANY'S EXPECTED FINANCIAL POSITION AND OPERATING RESULTS, ITS BUSINESS STRATEGY, ITS FINANCING PLANS AND THE OUTCOME OF ANY CONTINGENCIES ARE FORWARD-LOOKING STATEMENTS. THE FORWARD-LOOKING STATEMENTS ARE BASED ON CURRENT ESTIMATES AND PROJECTIONS ABOUT OUR INDUSTRY AND OUR BUSINESS. WORDS SUCH AS "ANTICIPATES," "EXPECTS," "INTENDS," "PLANS," "BELIEVES," "SEEKS," "ESTIMATES," VARIATIONS OF SUCH WORDS AND SIMILAR EXPRESSIONS ARE INTENDED TO IDENTIFY SUCH FORWARD-LOOKING STATEMENTS. THE FORWARD-LOOKING STATEMENTS ARE SUBJECT TO RISKS AND UNCERTAINTIES THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE SET FORTH OR IMPLIED BY ANY FORWARD LOOKING STATEMENTS. THE COMPANY ASSUMES NO OBLIGATION TO UPDATE PUBLICLY THE FORWARD-LOOKING STATEMENTS CONTAINED HEREIN, WHETHER AS A RESULT OF NEW INFORMATION, FUTURE EVENTS OR OTHERWISE, EXCEPT AS MAY BE REQUIRED BY LAW.


 TABLE OF CONTENTS

 10KSB/A
PART I...................................................................................................... N/A

 ITEM 1. DESCRIPTION OF BUSINESS............................................................... N/A

 ITEM 2. DESCRIPTION OF PROPERTY............................................................... N/A

 ITEM 3. LEGAL PROCEEDINGS..................................................................... N/A

 ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS................................... N/A

PART II........................................................................................................ 1

 ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.............................. N/A

 ITEM 6. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION............................. N/A

 ITEM 7. FINANCIAL STATEMENTS.................................................................. N/A

 ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.. 1

 ITEM 8A. CONTROLS AND PROCEDURES............................................................... N/A

 ITEM 8A(T). CONTROLS AND PROCEDURES............................................................... N/A

 ITEM 8B. OTHER INFORMATION..................................................................... N/A

PART III....................................................................................................... 1

 ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, AND CONTROL PERSONS;
 COMPLIANCE WITH SECTION 16(A) OF EXCHANGE ACT......................................... N/A

 ITEM 10. EXECUTIVE COMPENSATION................................................................ N/A

 ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
 RELATED STOCKHOLDER MATTERS........................................................... N/A

 ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE............. N/A

 ITEM 13. EXHIBITS................................................................................ 1

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES................................................ N/A

SIGNATURES....................................................................................................... 2


PART II

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

Attached to this Report as Exhibit 16.1 is a copy of the letter from the Company's Former Accountant which was previously filed as an exhibit to the Report on Form 8-K/A filed by the Company with the Securities and Exchange Commission on May 7, 2008.

PART III

ITEM 13. EXHIBITS

 EXHIBIT DESCRIPTION
 ------- ----------------------------------------------------
 16.1 Letter from Chang G. Park, CPA, Ph. D.,
 dated May 2, 2008
 23.1 Consent of Chang G. Park, CPA, Ph. D.,
 Independent Registered Public Accounting Firm
 23.2 Consent of Stan J.H. Lee, CPA, CMA,
 Independent Registered Public Accounting Firm
 31.1 Section 302 Certification of Chief Executive Officer
 31.2 Section 302 Certification of Chief Financial Officer
 32.1 Section 906 Certification of Chief Executive Officer
 32.2 Section 906 Certification of Chief Financial Officer

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: May 22, 2008 ENVIRONMENTAL SERVICE PROFESSIONALS, INC.


 By: /s/ Edward L. Torres
 ----------------------------------------------
 Edward L. Torres, Chairman of the Board and
 Chief Executive Officer
 (Principal Executive Officer)

 By: /s/ Edward L. Torres
 ----------------------------------------------
 Edward L. Torres,
 Acting Chief Financial Officer
 (Principal Accounting Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By: /s/ Edward L. Torres Dated: May 22, 2008
 -----------------------------------------------
 Edward L. Torres, Chairman of the Board

By: /s/ Lyle Watkins Dated: May 22, 2008
 ----------------------------------------------
 Lyle Watkins, Director

By: /s/ S. Robert August Dated: May 22, 2008
 -----------------------------------------------
 S. Robert August, Director

By: /s/ Leroy Moyer Dated: May 22, 2008
 -----------------------------------------------
 Leroy Moyer, Director

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