Notes: Essences cannot be turned into Master Summoners when they are in cooldown Verified summons work with VTank and Essences
Bought the 180 Piercing Olthoi Summon at PoI and received the letter from the summon purchase Spoke to Garrick near Westwatch (79.2N, 76.8W) to start the process of converting it to 200 Received the Unstable Paradox-Touched Essence from PoQ as indicated Converted 180 Piercing Olthoi to 200 with Essence and Lum
Bought the 180 Slashing Spiral Armoredillo at Neftet and received the letter from the summon purchase Spoke to Alyndra near CK (at Pit of the Heretics 88.0S, 55.0W) to start the process of converting it to 200 Received the Unstable Sandstone Essence from the temple in Neftet as indicated Converted 180 Slashing Spiral Armoredilloto 200 with Essence and Lum
Bought the 180 Bludgeoning Gear Knight Recruit Essence at Gearknight and received the letter from the summon purchase Spoke to Valeria the Royal Commander near Sactuary to start the process of converting it to 200 Received the Unstable Aetherium Essence from Karul's sleeping corpse Converted 180 Bludgeoning Gear Knightto 200 with Essence and Lum.
Bought the 180 Bludgeoning Gear Knight Recruit Essence at Gear Knight Camp, inside tent, from Valeria the Royal Commander. Cost was 75 Onate Gear tokens. To upgrade from 180 to 200 do Saving Kraul and pickup shard from boss - or maybe laying on the ground near him? (Can't remember). Take your 180 Gearknight Essence and the shard you get from Kraul and run to 81.8S, 88.2E which is West of Sanctuary. Speak to Valeria (in the tower) and follow his instructions. (Basically he will ask you to hand him your Essence - then will then return it - he will then ask for the shard you picked up from Kraul and he will return an item to use on your 180 Essence that will turn it into a level 200 Essence.