RAICE,PAYKIN,GREENBLATT,LESSER& KRIEGLLP
ATTORNEYS AT LAW
185 MADISONAVENUE,10TH FLOOR
NEW YORK, NEW YORK 10016
_______________________________________
(212) 725-4423 • FAX (212) 684-9022
PINCHUSD.RAICE** | COUNSEL | |
JOSEPHN. PAYKIND | ||
JUDAH D. GREENBLATT++ | CLAUDIO H. BERGAMASCO** | |
RobertI.Lesser** | LESLIE A. MARTEY* | |
CHARLESD.KRIEG* | DAVID J. MINDER* | |
DAVIDC.THOMAS* | PARSHHUERAMT.MISIR** | |
JAMESKLATSKY* | MARTIN MUSHKIN*** | |
DAVIDJ.WOLKENSTEIN* | JOHN M. TANNENBAUM+ | |
|
* | ADMITTED INNY | |
** | ADMITTED INNY AND NJ | |
*** | ADMITTED INNYand CT | |
D | ADMITTED INNYAND FL | |
++ | ADMITTED INNY, NJand CT | |
+ | ADMITTED INNY, CTAND DC |
April 25, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0305
Re: VirTra Systems, Inc. Registration No. 333-123890
Gentlemen::
Here it is Amendment 1 to the registration statement. As discussed with Mr. Webb, we have removed the equity line of credit from this filing.
Very truly yours,
David C. Thomas
NEW JERSEY OFFICE: TWO UNIVERSITY PLAZA, Hackensack, NJ 07601 | |||
Tel: (201) 342-6262 | Fax:: (201) 342-8848 |