View Systems (VSYM) 10-Q 2010 Q3 Quarterly report

Larry O'Donnell, CPA, P.C.

Telephone (303) 745-4545                                                                                          2228 South Fraser Street

Fax (303) 369-9384                                                                                                                                   Unit I         

Email  larryodonnellcpa@comcast.net               &nbs p;                                                     Aurora, Colorado    80014

www.larryodonnellcpa.com

November 15, 2010

SECURITIES AND EXCHANGE COMMISSION

Division of Corporation Finance

100 F Street, N.E., Mail Stop 7010

Washington, D.C. 20549

Re:

View Systems, Inc. (the “Company”)

Form 10-Q Item 5.2 (the “Report”)

Gentlemen:

We have reviewed the above referenced Report filed by the Company.  We do not disagree with the statements made by the Company in the Report and authorize the Company to file a copy of this letter as an exhibit to the Report.

/s/ Larry O’Donnell, CPA, PC