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 |
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of its Registration Statement on Form S-1 to 12:00 p.m. (Eastern Standard Time) on August 14, 2014 or as soon thereafter as is practicable.
In connection with the Company’s request for acceleration of the effective date of its Registration Statement on Form S-1, the Company acknowledges the undertakings in Rule 461 and that:
Thank you for your assistance.
Very truly yours,
VIEW SYSTEMS INC.
/s/ Gunther Than
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Gunther Than
President/Chief Executive Officer