-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GKqVFnKZI4dWb3bTvAzYNvvWJbHZcps2ADSCKM4uEthVxKSVQVamDugp+lcmiJss qzn6J+y0VB2NWN27Zdc1Fg== 0001162327-05-000062.txt : 20071218 0001162327-05-000062.hdr.sgml : 20071218 20050627131615 ACCESSION NUMBER: 0001162327-05-000062 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIRTRA SYSTEMS INC CENTRAL INDEX KEY: 0001085243 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 931207631 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 440 NORTH CENTER CITY: ARLINGTON STATE: TX ZIP: 76011 BUSINESS PHONE: 8172650440 MAIL ADDRESS: STREET 1: 440 NORTH CENTER CITY: ARLINGTON STATE: TX ZIP: 76011 FORMER COMPANY: FORMER CONFORMED NAME: GAMECOM INC DATE OF NAME CHANGE: 19991103 CORRESP 1 filename1.htm RAICE PAYKIN KRIEG & SCHRADER LLP





June 27, 2005


Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn:    Rolaine Bancroft, Esq.

                                    Re:       VirTra Systems, Inc. Amendment No. 4 to Registration Statement on Form SB-2 File No. 333-123890

Gentlemen:


We ask that you make the above Registration Statement effect at 5:00 P.M. on Monday, June 27, 2005 or, if you receive this letter after that time, as soon as practicable. We confirm that we are aware of our obligations under the Securities Act of 1933.

There is no underwriter participating in the distribution except in so far as the selling shareholder is deemed an underwriter, and accordingly there was no review by the NASD of underwriters' compensation. A preliminary prospectus was not distributed

We acknowledge that:

·     the staff’s declaring the filing effective does not foreclose the Commission from taking any action with respect to the filing;


·     the staff’s declaring the filing effective does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·     The company may not assert the staff’s declaring the filing effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

.

Very truly yours,

VirTra Systems, Inc.


By:       /s/ L. Kelly Jones             

            L. Kelly Jones, Chief Executive Officer




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