0001493152-20-010153.txt : 20200630 0001493152-20-010153.hdr.sgml : 20200630 20200529161928 ACCESSION NUMBER: 0001493152-20-010153 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200529 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VirTra, Inc CENTRAL INDEX KEY: 0001085243 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 931207631 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7970 S. KYRENE ROAD CITY: TEMPE STATE: AZ ZIP: 85284 BUSINESS PHONE: 4809681488 MAIL ADDRESS: STREET 1: 7970 S. KYRENE ROAD CITY: TEMPE STATE: AZ ZIP: 85284 FORMER COMPANY: FORMER CONFORMED NAME: VIRTRA SYSTEMS INC DATE OF NAME CHANGE: 20020628 FORMER COMPANY: FORMER CONFORMED NAME: GAMECOM INC DATE OF NAME CHANGE: 19991103 CORRESP 1 filename1.htm

 

VIRTRA, INC.
7970 S. Kyrene Rd.

Tempe, AZ 85284

(480) 968-1488

 

May 29, 2020

 

Ms. Katherine Bagley

Office of Trade & Services

Division of Corporation Finance
Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

RE: VirTra, Inc. (the “Company”)
  Registration Statement on Form S-3
  File No. 333-238624

 

Dear Ms. Bagley:

 

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on June 2, 2020, or as soon thereafter as practicable.

 

The Company hereby acknowledges that:

 

  ● Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;

 

  ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  ● The Company may not assert Staff comments and the declaration of effectiveness 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, INC.

 

By: /s/ Robert D. Ferris  
Name: Robert D. Ferris  
Title: Chief Executive Officer