| CHISHOLM, BIERWOLF & NILSON |
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| Certified Public Accountants |
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A Limited Liability | 533 W. 2600 S., Suite 25 | Office (801) 292-8756 |
Partnership | Bountiful, Utah 84010 | Fax (801) 292-8809 |
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April 3, 2007
Office of the Chief Accountant
Securities and Exchange Commission
450 West Fifth Street N.W.
Washington DC 20549
Ladies and Gentlemen
We have read Item 4.01 “Changes in Registrant’s Certifying Accountant” in the Form 8-K /A dated March 26, 2007 of View Systems, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein as they relate to our firm.
Yours truly,
/s/ Chisholm, Bierwolf & Nilson
CHISHOLM , BIERWOLF & NILSON