EX-99 2 virtrareauditnodone12051.htm Converted by EDGARwiz

11550 Fuqua, Suite 475

Houston, TX  77034

Bus.:  281/481-1040

Fax :  281/481-8485

HAM,


  LANGSTON &


   BREZINA, L.L.P.

Certified Public Accountants

                                                                                                                                                                                                                                          




March 31, 2006



L. Kelly Jones

VirTra Systems, Inc.

440 North Center

Arlington, TX  76011


Dear Kelly:


This is to confirm that due to a delay in our firm receiving certain information the audit of the December 31, 2005 financial statements of VirTra Systems, Inc. cannot been completed as of March 31, 2006.


Sincerely,




/S/ Ham, Langston & Brezina, L.L.P.