0000721748-14-000794.txt : 20140912 0000721748-14-000794.hdr.sgml : 20140912 20140812162400 ACCESSION NUMBER: 0000721748-14-000794 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIEW SYSTEMS INC CENTRAL INDEX KEY: 0001075857 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 592928366 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 CATON CENTER DRIVE STREET 2: SUITE E CITY: BALTIMORE STATE: MD ZIP: 21227 BUSINESS PHONE: 410-242-8439 MAIL ADDRESS: STREET 1: 1550 CATON CENTER DRIVE STREET 2: SUITE E CITY: BALTIMORE STATE: MD ZIP: 21227 CORRESP 1 filename1.htm

VIEW SYSTEMS INC.

1550 Caton Center Drive, Suite E

Baltimore, Maryland 21227

(410) 242-8439

August 12, 2014

THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Mail Stop 7010 100 F Street, NE
Washington, DC 20549

Attn:	Larry Spirgel, Assistant Director
	Emily Drazan, Staff Attorney
	Kathleen Krebs, Special Counsel

Re:	View Systems, Inc. (the "Company")
	Registration Statement on Form S-1
	File No. 333-194222

Please be advised that the Company makes the following representations with regards to its request for acceleration of the effective date of its registration statement on Form S-1:

1. There have been no material trends or transactions subsequent to its financial statements for three month period ended March 31, 2014.

2. The Company will timely file its Quarterly Report on Form 10-Q together with its financial statements for the six month period ended June 30, 2014, which shall be no later than 5:30 EST August 14, 2014.

Thank you for your assistance.

Very truly yours,

VIEW SYSTEMS INC.

/s/ Gunther Than

----------------------------------

Gunther Than

President/Chief Executive Officer