CORRESP 6 filename6.htm Converted by EDGARwiz

RAICE, PAYKIN, GREENBLATT, LESSER & KRIEG LLP

ATTORNEYS AT LAW

185 MADISON AVENUE, 10TH FLOOR

NEW YORK, NEW YORK 10016

_______________________________________

(212) 725-4423 • FAX (212) 684-9022

PINCHUS D. RAICE**

COUNSEL 

 

JOSEPH N. PAYKIND

 

JUDAH D. GREENBLATT++

CLAUDIO H. BERGAMASCO**

Robert I. Lesser**

LESLIE A. MARTEY*

CHARLES D. KRIEG *

DAVID J. MINDER*

DAVID C. THOMAS*

PARSHHUERAM T. MISIR**

JAMES KLATSKY*

MARTIN MUSHKIN***

DAVID J. WOLKENSTEIN*

JOHN M. TANNENBAUM+

 

                                                                    


 

*

ADMITTED IN NY

 

**

ADMITTED IN NY AND NJ

 

***

ADMITTED IN NY and CT

 

D

ADMITTED IN NY AND FL

 

++

ADMITTED IN NY, NJ and CT

 

+

ADMITTED IN NY, CT AND DC


April 25, 2005



Securities and Exchange Commission

450 Fifth Street, N.W.
Washington, D.C. 20549-0305

Re:       VirTra Systems, Inc. Registration No. 333-123890

Gentlemen::


Here it is Amendment 1 to the registration statement. As discussed with Mr. Webb, we have removed the equity line of credit from this filing.


Very truly yours,



David C. Thomas



 

NEW JERSEY OFFICE: TWO UNIVERSITY PLAZA, Hackensack, NJ 07601

 

Tel: (201) 342-6262

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