Exhibit 99.1


Securities and Exchange Commission
450 Fifth Street, N.S.
Washington, D.C. 20549

Gentlemen:

The letter is written in response to the requirement of Rule 12b-25(c) under the
Securities and Exchange Act of 1934 and in  satisfaction  of item (c) of Part II
of Form 12b-25.

We are the accountants of View Systems, Inc. (the "Registrant").  The Registrant
has stated in Part III of its filing on Form  12b-25 that it is unable to timely
file, without  unreasonable effort or expense,  its Annual Report on Form 10-KSB
for the year ended  December 31, 2001 because our Firm has not yet completed our
audit of the financial  statements of the Registrant for the year ended December
31,  2001 and is  therefore  unable to  furnish  the  required  opinion  of such
financial statements.

We hereby advise you that we have read the statements  made by the Registrant in
Part III of its  filing  on Form  12b-25  and  agree  with the  statements  made
therein.


Very truly yours,

/s/ Stegman & Company

Stegman & Company
April 1, 2002