EX-16 2 virtrasecletter2.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

                                                                                                                                                                                                                                          




June 8, 2006



United States Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549


To Whom it May Concern:


We have read Item 4.01 of Form 8-K dated June 8, 2006, of VirTra Systems, Inc. and are in agreement with the statements contained therein.  


Very Truly Yours,


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

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