Saute the shallots and the corn kernels in butter for few minutes, add 4 cups of water and let simmer for about 10 minutes. let it cool, transfer to a blender and blend it until creamy. add a little more water if needed. Season w salt and pepper.
to make the salsa, fry the bacon in a sauté pan until crispy, let it cool a bit, mix w the rest of ingredients . Serve the soup hot or chill and top it with the salsa.