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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.