8-K/A

                          UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                            FORM 8-K/A
                         Amendment No. 1

                          CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


                        February 24, 2004
                (Date of Earliest Event Reported)


                        VIEW SYSTEMS, INC.
(Exact name of small business issuer as specified in its charter)

             Nevada                 0-30178                59-2928366
   (State of incorporation) (Commission File Number)  (I.R.S. Employer
                                                      Identification No.)

                         1100 Wilso Drive
                    Baltimore, Maryland  21223
             (Address of principal executive offices)


                          (410) 646-3000
                    Issuer's telephone number





ITEM 4:  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On February 24, 2004, View Systems, Inc. engaged Chisholm, Bierwolf & Nilson,
LLC as our independent auditors.  During the two most recent fiscal years
ended December 31, 2003 and 2002, and through February 24, 2004, we did not
consult with Chisholm, Bierwolf & Nilson, LLC regarding either: (i) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
our financial statements, and neither a written report was provided to us nor
oral advice was provided that Chisholm, Bierwolf & Nilson, LLC concluded was
an important factor considered by us in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement or a reportable event.

On March 1, 2004, Stegman & Company, Certified Public Accountants, resigned as
our  independent auditors.  Stegman and Company had audited our financials
statements for the two fiscal years ended December 31, 2002 and 2001, and its
report for the year ended December 31, 2002 was modified as to the uncertainty
of View Systems, Inc.'s ability to continue as a going concern.  Except for
this modification, the reports for the two fiscal years did not contain an
adverse opinion, disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.  There were no
disagreements with Stegman & Company on any matter regarding accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure during the past two fiscal years or any subsequent interim period
preceding the date of resignation.

ITEM 7:  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

Exhibits

16   Letter of agreement from Stegman & Company


                            SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                    VIEW SYSTEMS, INC.


                                    /s/ Gunther Than
Date:   March 3, 2004          By:  _______________________________________
                                    Gunther Than
                                    Chief Executive Officer, Treasurer
                                    and Chairman of the Board

EX-16

   ---
  |   | STEGMAN
  |   | & COMPANY
   ---



                                              March 3, 2004



Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549

                      Re: View Systems, Inc.
                         File No. 0-30178

Dear Sir or Madam:

     We have read item 4 of the Form 8-K filed on March 3, 2004 and we agree
with the statements made in the second paragraph related to our resignation as
independent accountants of View Systems, Inc.


                                              Very truly yours,


                                              /s/ Stegman + Company

                                              Stegman & Company


    Suite 200, 405 East Joppa Road  Baltimore Maryland 21286
* 410-823-8000 * 1-800-686-3883 * Fax: 410-296-4815 * www.stegman.com *