| X |
|---|

|   |
|--------|

| Delaware                                                       | 20-4606266                              |
|----------------------------------------------------------------|-----------------------------------------|
| (State or Other Jurisdiction of Incorporation or Organization) | (I.R.S. Employer Identification Number) |
|                                                           |                                    |
|                                                           |                                    |
| 100 Industrial Lane, Huntington, West Virginia                 | 25702                                   |
| (Address of Principal Executive Office)                        | (Zip Code)                              |
|                                                           |                                    |

| Large Accelerated Filer [  ] | Accelerated Filer [  ] | Non-Accelerated Filer  [    ] | Smaller Reporting Company   [X] |
|----------------------------------------|----------------------------------|-------------------------------------------------------------|------------------------------------------------|

----

| Part 1: Financial Information                                                                                  |   |
|----------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                           |   |
| Item 1. Financial Statements (Unaudited):                                                                      |   |
| Consolidated Balance Sheets                                                                                    | 1      |
| Consolidated Statements of Income                                                                              | 2      |
| Consolidated   Statements of Cash Flows                                                         | 3      |
| Consolidated Statements of Changes in Stockholders’ Equity                                               | 4      |
| Notes to Unaudited Consolidated Financial Statements                                                           | 5      |
|                                                                                                           |   |
| Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations | 8      |
|                                                                                                           |   |
| Item 3.  Quantitative and Qualitative Disclosures about Market Risk                                  | 18     |
|                                                                                                           |   |
| Item 4T.  Controls and Procedures                                                                    | 18     |
|                                                                                                           |   |
| Part II:    Other Information                                                              |   |
|                                                                                                           |   |
| Item 1A.  Risk Factors                                                                               | 19     |
|                                                                                                           |   |
| Item 2.    Unregistered Sales of Equity Securities and Use of Proceeds                     | 19     |
|                                                                                                           |   |
| Item 4.   Removed and Reserved                                                                  | 19     |
|                                                                                                           |   |
| Item 6.   Exhibits                                                                              | 19     |
|                                                                                                           |   |
| Signatures                                                                                                     | 20     |

----

|                                                              ENERGY SERVICES OF AMERICA CORPORATION |   |        |        |   |          |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------|-------------|--------|---------------|--------|
|                                                           CONSOLIDATED BALANCE SHEETS                              |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   | June 30,    |        |   | September 30, |   |
| Assets                                                                                                                                                                                                                                                                                                                                                                                                          |   | 2010        |        |   | 2009          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   | (Unaudited) |        |   |          |   |
| Current Assets                                                                                                                                                                                                                                                                                                                                                                                                  |   |        |        |   |          |   |
| Cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                       |   | $           | 5,052,429   |   |          | $      | 2,829,988 |   |
| Accounts receivable-trade                                                                                                                                                                                                                                                                                                                                                                                       |   |        | 38,064,559  |   |          |   | 16,636,095 |   |
| Allowance for doubtful accounts                                                                                                                                                                                                                                                                                                                                                                                 |   |        | (283,191    | )      |          |   | (283,207 | ) |
| Retainages receivable                                                                                                                                                                                                                                                                                                                                                                                           |   |        | 7,666,221   |   |          |   | 3,135,461 |   |
| Other receivables                                                                                                                                                                                                                                                                                                                                                                                               |   |        | 93,349      |   |          |   | 141,530 |   |
| Costs and estimated earnings in excess of billings on uncompleted contracts                                                                                                                                                                                                                                                                                                                                     |   |        | 15,036,301  |   |          |   | 7,870,120 |   |
| Deferred tax asset                                                                                                                                                                                                                                                                                                                                                                                              |   |        | 836,019     |   |          |   | 2,991,173 |   |
| Prepaid expenses and other                                                                                                                                                                                                                                                                                                                                                                                      |   |        | 3,492,053   |   |          |   | 2,320,679 |   |
| Total Current Assets                                                                                                                                                                                                                                                                                                                                                                                            |   |        | 69,957,740  |   |          |   | 35,641,839 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Property, plant and equipment, at cost                                                                                                                                                                                                                                                                                                                                                                          |   |        | 38,909,940  |   |          |   | 35,350,004 |   |
| less accumulated depreciation                                                                                                                                                                                                                                                                                                                                                                                   |   |        | (10,785,210 | )      |          |   | (6,424,355 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        | 28,124,730  |   |          |   | 28,925,649 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Goodwill                                                                                                                                                                                                                                                                                                                                                                                                        |   |        | 38,469,163  |   |          |   | 38,469,163 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Total Assets                                                                                                                                                                                                                                                                                                                                                                                                    |   | $           | 136,551,633 |   |          | $      | 103,036,651 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Liabilities and Stockholders' Equity                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Current Liabilities                                                                                                                                                                                                                                                                                                                                                                                             |   |        |        |   |          |   |   |   |
| Current maturities of long-term debt                                                                                                                                                                                                                                                                                                                                                                            |   | $           | 7,512,227   |   |          | $      | 7,254,624 |   |
| Lines of credit and short term borrowings                                                                                                                                                                                                                                                                                                                                                                       |   |        | 17,493,860  |   |          |   | 7,885,579 |   |
| Accounts payable                                                                                                                                                                                                                                                                                                                                                                                                |   |        | 20,494,799  |   |          |   | 5,375,962 |   |
| Accrued expenses and other current liabilities                                                                                                                                                                                                                                                                                                                                                                  |   |        | 11,669,400  |   |          |   | 5,717,730 |   |
| Billings in excess of costs and estimated earnings on uncompleted contracts                                                                                                                                                                                                                                                                                                                                     |   |        | 1,811,650   |   |          |   | 4,501 |   |
| Income taxes payable                                                                                                                                                                                                                                                                                                                                                                                            |   |        | 343,309     |   |          |   | - |   |
| Total Current Liabilities                                                                                                                                                                                                                                                                                                                                                                                       |   |        | 59,325,245  |   |          |   | 26,238,396 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Long-term debt, less current maturities                                                                                                                                                                                                                                                                                                                                                                         |   |        | 9,445,007   |   |          |   | 10,497,844 |   |
| Long-term debt, payable to shareholder                                                                                                                                                                                                                                                                                                                                                                          |   |        | 5,000,000   |   |          |   | 5,600,000 |   |
| Deferred income taxes payable                                                                                                                                                                                                                                                                                                                                                                                   |   |        | 6,302,770   |   |          |   | 6,364,968 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Total Liabilities                                                                                                                                                                                                                                                                                                                                                                                               |   |        | 80,073,022  |   |          |   | 48,701,208 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Stockholders' equity                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Preferred stock, $.0001 par value                                                                                                                                                                                                                                                                                                                                                                               |   |        |        |   |          |   |   |   |
|    Authorized 1,000,000 shares, none issued                                                                                                                                                                                                                                                                                                                                                      |   |        |        |   |          |   |   |   |
| Common stock, $.0001 par value                                                                                                                                                                                                                                                                                                                                                                                  |   |        |        |   |          |   |   |   |
| Authorized 50,000,000 shares                                                                                                                                                                                                                                                                                                                                                                                    |   |        |        |   |          |   |   |   |
|      Issued and outstanding 12,092,307                                                                                                                                                                                                                                                                                                                                                 |   |        |        |   |          |   |   |   |
|      shares                                                                                                                                                                                                                                                                                                                                                                            |   |        | 1,209       |   |          |   | 1,209 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Additional paid in capital                                                                                                                                                                                                                                                                                                                                                                                      |   |        | 55,976,368  |   |          |   | 55,976,368 |   |
| Retained earnings                                                                                                                                                                                                                                                                                                                                                                                               |   |        | 501,034     |   |          |   | (1,642,134 | ) |
| Total Stockholders' equity                                                                                                                                                                                                                                                                                                                                                                                      |   |        | 56,478,611  |   |          |   | 54,335,443 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                            |   |        |        |   |          |   |   |   |
| Total liabilities and stockholders' equity                                                                                                                                                                                                                                                                                                                                                                      |   | $           | 136,551,633 |   |          | $      | 103,036,651 |   |

----

|                                                                                                                            ENERGY SERVICES OF AMERICA CORPORATION                                                                                                                                                                                                         |   |               |       |   |               |   |       |              |   |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|------------|--------|--------------------|--------|------------|-------------------|--------|--------|
|                                                                                                                            CONSOLIDATED STATEMENTS OF INCOME                                                                                                                                                                                                                   |   |               |       |   |               |   |       |              |   |   |
|                                                                                                                                                                   Unaudited |   |               |       |   |               |   |       |              |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Three Months Ended |       |   | Three Months Ended |   |       | Nine Months Ended |   |   | Nine Months Ended |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | June 30,           |       |   | June 30,           |   |       | June 30,          |   |   | June 30, |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2010               |       |   | 2009               |   |       | 2010              |   |   | 2009 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |
| Revenue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | $                  | 76,228,776 |   |               | $      | 24,795,918 |              |   | $      | 126,475,855 |   |   | $ | 77,419,585 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Cost of revenues                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               | 66,333,361 |   |               |   | 21,461,934 |              |   |   | 112,988,069 |   |   |   | 76,333,479 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Gross profit (loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |               | 9,895,415  |   |               |   | 3,333,984  |              |   |   | 13,487,786 |   |   |   | 1,086,106 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Selling and administrative expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |               | 2,855,312  |   |               |   | 2,160,876  |              |   |   | 9,039,147 |   |   |   | 7,434,510 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Income (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |               | 7,040,103  |   |               |   | 1,173,108  |              |   |   | 4,448,639 |   |   |   | (6,348,404 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Other income (expense)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Interest income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               | 913        |   |               |   | (16,521    | )                 |   |   | 28,090 |   |   |   | 33,289 |   |
| Other nonoperating income (expense)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |               | 412,775    |   |               |   | (37,717    | )                 |   |   | 732,497 |   |   |   | (282,802 | ) |
| Interest expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               | (485,973   | )      |               |   | (392,473   | )                 |   |   | (1,290,544 | ) |   |   | (1,265,442 | ) |
| Gain (loss) on sale of equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               | 254        |   |               |   | (3,902     | )                 |   |   | 13,501 |   |   |   | (12,999 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               | (72,031    | )      |               |   | (450,613   | )                 |   |   | (516,456 | ) |   |   | (1,527,954 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Income (loss) before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |               | 6,968,072  |   |               |   | 722,495    |              |   |   | 3,932,183 |   |   |   | (7,876,358 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Income tax expense (benefit)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |               | 2,869,659  |   |               |   | 134,032    |              |   |   | 1,789,015 |   |   |   | (3,402,270 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Net income (loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | $                  | 4,098,413  |   |               | $      | 588,463    |              |   | $      | 2,143,168 |   |   | $ | (4,474,088 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Weighted average shares outstanding-basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |               | 12,092,307 |   |               |   | 12,092,307 |              |   |   | 12,092,307 |   |   |   | 12,092,307 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Weighted average shares-diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               | 12,092,307 |   |               |   | 12,092,307 |              |   |   | 12,092,307 |   |   |   | 12,092,307 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Net income (loss) per share basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | $                  | 0.34       |   |               | $      | 0.05       |              |   | $      | 0.18 |   |   | $ | (0.37 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |       |   |               |   |       |              |   |   |   |   |   |   |   |   |
| Net income (loss) per share diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | $                  | 0.34       |   |               | $      | 0.05       |              |   | $      | 0.18 |   |   | $ | (0.37 | ) |

----

|                                                             ENERGY SERVICES OF AMERICA CORPORATION |   |              |        |   |              |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|-------------|--------|-------------------|--------|
|                                                            CONSOLIDATED STATEMENTS OF CASH FLOWS        |   |              |        |   |              |   |
|                                                   Unaudited                                                                                          |   |              |        |   |              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   | Nine Months Ended |        |   | Nine Months Ended |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   | June 30,          |        |   | June 30,          |   |
| Operating activities                                                                                                                                                                                                                                                                                                                                                                                      |   | 2010              |        |   | 2009              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |
| Net income (loss)                                                                                                                                                                                                                                                                                                                                                                                         |   | $                 | 2,143,168   |   |              | $      | (4,474,088 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
|      Depreciation expense                                                                                                                                                                                                                                                                                                                                                        |   |              | 4,590,059   |   |              |   | 4,402,801 |   |
|     (Gain) loss on sale/disposal of equipment                                                                                                                                                                                                                                                                                                                                         |   |              | (13,501     | )      |              |   | 12,999 |   |
|     Provision for deferred taxes                                                                                                                                                                                                                                                                                                                                                      |   |              | 2,092,956   |   |              |   | (1,662,463 | ) |
|     (Increase) decrease in contracts receivable                                                                                                                                                                                                                                                                                                                                       |   |              | (21,428,480 | )      |              |   | 25,727,878 |   |
|     (Increase) decrease in retainage receivable                                                                                                                                                                                                                                                                                                                                       |   |              | (4,530,760  | )      |              |   | 1,865,974 |   |
|     (Increase) decrease in other receivables                                                                                                                                                                                                                                                                                                                                          |   |              | 48,181      |   |              |   | (92,401 | ) |
|     (Increase) decrease in cost and estimated earnings in excess of billings on uncompleted contracts                                                                                                                                                                                                                                                                                 |   |              | (7,166,181  | )      |              |   | (796,672 | ) |
|     (Increase) decrease in prepaid expenses                                                                                                                                                                                                                                                                                                                                           |   |              | 95,732      |   |              |   | (1,474,566 | ) |
|     Increase (decrease) in accounts payable                                                                                                                                                                                                                                                                                                                                           |   |              | 15,118,837  |   |              |   | (7,505,884 | ) |
|     Increase (decrease) in accrued expenses                                                                                                                                                                                                                                                                                                                                           |   |              | 6,119,958   |   |              |   | (4,231,327 | ) |
|     Increase (decrease) in billings in excess of cost and estimated earnings on uncompleted contracts                                                                                                                                                                                                                                                                                 |   |              | 1,807,149   |   |              |   | (435,037 | ) |
|     Increase (decrease) in income taxes payable                                                                                                                                                                                                                                                                                                                                       |   |              | 343,309     |   |              |   | (1,461,461 | ) |
| Net cash provided by (used in) operating activities                                                                                                                                                                                                                                                                                                                                                       |   |              | (779,573    | )      |              |   | 9,875,753 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Cash flows from investing activities:                                                                                                                                                                                                                                                                                                                                                                     |   |              |        |   |              |   |   |   |
| Investment in property & equipment                                                                                                                                                                                                                                                                                                                                                                    |   |              | (1,847,925  | )      |              |   | (1,090,832 | ) |
| Proceeds from sales of property and equipment                                                                                                                                                                                                                                                                                                                                                             |   |              | 450,522     |   |              |   | 20,032 |   |
| Net cash provided by (used in) investing activities                                                                                                                                                                                                                                                                                                                                                       |   |              | (1,397,403  | )      |              |   | (1,070,800 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Cash flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                     |   |              |        |   |              |   |   |   |
| Repayment of loans from shareholders                                                                                                                                                                                                                                                                                                                                                                      |   |              | (600,000    | )      |              |   | (200,000 | ) |
| Borrowings on lines of credit and short term debt, net of (repayments)                                                                                                                                                                                                                                                                                                                                    |   |              | 9,141,175   |   |              |   | (4,421,208 | ) |
| Principal payments on long term debt                                                                                                                                                                                                                                                                                                                                                                      |   |              | (4,141,758  | )      |              |   | (13,509,131 | ) |
| Principal payments on short term debt                                                                                                                                                                                                                                                                                                                                                                     |   |              | -           |   |              |   | (451,743 | ) |
| Net cash provided by (used in) financing activities                                                                                                                                                                                                                                                                                                                                                       |   |              | 4,399,417   |   |              |   | (18,582,082 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Increase (decrease) in cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                          |   |              | 2,222,441   |   |              |   | (9,777,129 | ) |
| Cash beginning of period                                                                                                                                                                                                                                                                                                                                                                                  |   |              | 2,829,988   |   |              |   | 13,811,661 |   |
| Cash end of period                                                                                                                                                                                                                                                                                                                                                                                        |   | $                 | 5,052,429   |   |              | $      | 4,034,532 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Supplemental schedule of noncash investing and financing activities:                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |
| Insurance premiums financed                                                                                                                                                                                                                                                                                                                                                                               |   | $                 | 1,267,106   |   |              | $      | 925,338 |   |
| Purchases of property & equipment under financing agreements                                                                                                                                                                                                                                                                                                                                          |   | $                 | 2,378,236   |   |              | $      | 331,898 |   |
| Short term borrowing renewed as long term note                                                                                                                                                                                                                                                                                                                                                            |   | $                 | 800,000     |   |              | $      | - |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Supplemental disclosures of cash flows information:                                                                                                                                                                                                                                                                                                                                                       |   |              |        |   |              |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |        |   |              |   |   |   |
| Cash paid during the year for:                                                                                                                                                                                                                                                                                                                                                                            |   |              |        |   |              |   |   |   |
| Interest                                                                                                                                                                                                                                                                                                                                                                                                  |   | $                 | 1,274,075   |   |              | $      | 1,278,344 |   |
| Income taxes                                                                                                                                                                                                                                                                                                                                                                                              |   | $                 | 300,446     |   |              | $      | 1,500,000 |   |

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|                                                                                       ENERGY SERVICES OF AMERICA CORPORATION                                            |   |         |       |   |            |   |   |       |   |   |          |   |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|------------|--------|-----------------|--------|--------|------------|--------|--------|---------------|--------|--------|
|                                                                       CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY                                                                                                                             |   |         |       |   |
|                                                                                              For Nine Months Ended June 30, 2010 and 2009 |   |         |       |   |            |   |   |       |   |   |          |   |   |
|               Unaudited                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   | Total |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Common Stock |       |   | Additional Paid |   |   | Retained   |   |   | Stockholders' |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Shares       |       |   | Amount          |   |   | in Capital |   |   | Earnings      |   |   | Equity |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |
| Balance at September 30, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |         | 12,092,307 |   |            | $      | 1,209  |       |   | $      | 55,976,368    |   |   | $ | 4,279,640 |   |   | $ | 60,257,217 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
| Net Income (Loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |         | -          |   |            |   | -      |       |   |   | -             |   |   |   | (4,474,088 | ) |   |   | (4,474,088 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
| Balance at June 30, 2009                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |         | 12,092,307 |   |            | $      | 1,209  |       |   | $      | 55,976,368    |   |   | $ | (194,448 | ) |   | $ | 55,783,129 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
| Balance at September 30, 2009                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |         | 12,092,307 |   |            | $      | 1,209  |       |   | $      | 55,976,368    |   |   | $ | (1,642,134 | ) |   | $ | 54,335,443 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
| Net Income (Loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |         | -          |   |            |   | -      |       |   |   | -             |   |   |   | 2,143,168 |   |   |   | 2,143,168 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |
| Balance at June 30, 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |         | 12,092,307 |   |            | $      | 1,209  |       |   | $      | 55,976,368    |   |   | $ | 501,034 |   |   | $ | 56,478,611 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |         |       |   |            |   |   |       |   |   |          |   |   |   |   |   |   |   |   |   |

----

----

|                                                                            |   |      June 30, 2010 |        |   | September 30, 2009 |   |
|---------------------------------------------------------------------------------|--------|---------------------------------------------|-------------|--------|--------------------|--------|
|                                                                            |   |                                        |        |   |               |   |
| Costs incurred on contracts in progress                                         |   | $                                           | 128,366,788 |   |               | $      | 37,568,730 |   |
| Estimated earnings, net of estimated losses                                     |   |                                        | 12,394,183  |   |               |   | 7,102,336 |   |
|                                                                            |   |                                        | 140,760,971 |   |               |   | 44,671,066 |   |
|                                                                            |   |                                        |        |   |               |   |   |   |
| Less   Billings to date                                          |   |                                        | 127,536,320 |   |               |   | 36,805,447 |   |
|                                                                            |   | $                                           | 13,224,651  |   |               | $      | 7,865,619 |   |
|                                                                            |   |                                        |        |   |               |   |   |   |
| Costs and estimated earnings in excess of billings onuncompleted contracts      |   | $                                           | 15,036,301  |   |               | $      | 7,870,120 |   |
| Less Billings in excess of costs and estimated earningson uncompleted Contracts |   |                                        | 1,811,650   |   |               |   | 4,501 |   |
|                                                                            |   | $                                           | 13,224,651  |   |               | $      | 7,865,619 |   |

----

|                                                                                     |   | Three Months Ended |       |   | Nine Months Ended |   |
|------------------------------------------------------------------------------------------|--------|--------------------|------------|--------|-------------------|--------|
|                                                                                     |   | June 30,           |       |   | June 30,          |   |
|                                                                                     |   | 2010               |       |   | 2009              |   |   | 2010 |   |   | 2009 |   |
|                                                                                     |   |               |       |   |              |   |   |   |   |   |   |   |
| Net  Income (Loss) from continuing operations available to common shareholders |   |               | 4,098,379  |   |              | $      | 588,463 |   |   | $ | 2,143,168 |   |   |   | (4,474,088 | ) |
|                                                                                     |   |               |       |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average shares outstanding basic                                                |   |               | 12,092,307 |   |              |   | 12,092,307 |   |   |   | 12,092,307 |   |   |   | 12,092,307 |   |
| Effect of dilutive warrants                                                              |   |               | —    |   |              |   | — |   |   |   | — |   |   |   | — |   |
| Weighted average shares outstanding diluted                                              |   |               | 12,092,307 |   |              |   | 12,092,307 |   |   |   | 12,092,307 |   |   |   | 12,092,307 |   |
|                                                                                     |   |               |       |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Net Income (Loss) per share-basic                                                        |   | $                  | 0.34       |   |              | $      | 0.05 |   |   | $ | 0.18 |   |   | $ | (0.37 | ) |
| Net Income (Loss) per share-diluted                                                      |   | $                  | 0.34       |   |              | $      | 0.05 |   |   | $ | 0.18 |   |   | $ | (0.37 | ) |

| ·   | The nature of credit risk inherent in the entity’s portfolio of financing receivables; |
|--------------------|----------------------------------------------------------------------------------------------|

| ·   | How that risk is analyzed and assessed in arriving at the allowance for credit losses; and |
|--------------------|--------------------------------------------------------------------------------------------|

| ·   | The changes and reasons for those changes in the allowance for credit losses. |
|--------------------|-------------------------------------------------------------------------------|

----

| ·   | Credit quality indicators of financing receivables at the end of the reporting period by class of financing receivables; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------|

| ·   | The aging of past due financing receivables at the end of the reporting period by class of financing receivables; and |
|--------------------|-----------------------------------------------------------------------------------------------------------------------|

| ·   | The nature and extent of troubled debt restructurings that occurred during the period by class of financing receivables and their effect on the allowance for credit losses. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|                           |   | Three Months Ended |   |   | Nine Months Ended |   |
|--------------------------------|--------|--------------------|--------|--------|-------------------|--------|
|                           |   | June 30, 2010      |   |   | June 30, 2010     |   |
|                           |   | (In Millions)      |   |   | (In Millions)     |   |
|                           |   |               |   |   |              |   |
| Sales                          |   | $                  | 76.2   |   |              | $      | 126.5 |   |
| Costs of Revenues              |   |               | 66.3   |   |              |   | 113.0 |   |
| Gross Profit                   |   |               | 9.9    |   |              |   | 13.5 |   |
| Selling & Adm. Expense     |   |               | 2.9    |   |              |   | 9.0 |   |
| Other Expense                  |   |               | (0.1   | )      |              |   | (0.5 | ) |
| Net Income before income taxes |   |               | 6.9    |   |              |   | 3.9 |   |
| Income taxes                   |   |               | 2.8    |   |              |   | 1.8 |   |
| Net Income                     |   | $                  | 4.1    |   |              | $      | 2.1 |   |

----

----

----

----

----

| ·   | The nature of credit risk inherent in the entity’s portfolio of financing receivables; |
|--------------------|----------------------------------------------------------------------------------------------|

| ·   | How that risk is analyzed and assessed in arriving at the allowance for credit losses; and |
|--------------------|--------------------------------------------------------------------------------------------|

| ·   | The changes and reasons for those changes in the allowance for credit losses. |
|--------------------|-------------------------------------------------------------------------------|

| ·   | Credit quality indicators of financing receivables at the end of the reporting period by class of financing receivables; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------|

| ·   | The aging of past due financing receivables at the end of the reporting period by class of financing receivables; and |
|--------------------|-----------------------------------------------------------------------------------------------------------------------|

| ·   | The nature and extent of troubled debt restructurings that occurred during the period by class of financing receivables and their effect on the allowance for credit losses. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

|   |   |
|--------|--------|

----

|   | ITEM 6. Exhibits |
|--------|------------------|

| 31.1 | Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.2 | Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| 32   | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                |

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|                 | ENERGY SERVICES OF AMERICACORPORATION  |
|----------------------|---------------------------------------------|
|                 |                                        |
|                 |                                        |
| DATE: August 9, 2010 | B   By:/s/ Edsel R. Burns         |
|                 | Edsel R. Burns                              |
|                 | Chief Executive Officer                     |
|                 |                                        |
| DATE: August 9, 2010 | B  By:/s/ Larry A. Blount              |
|                 | Larry A. Blount                             |
|                 | Chief Financial Officer                     |
|                 |                                        |